Would you please give the general introduction of the business tax？
Taxpayer： my company will begin business soon， but I have little knowledge about the business tax. Can you introduce it？
Tax official： I will try my best. Generally speaking ，the business tax is levied on the taxable service ，the transfer of intangible asset and sale of the immovable property within china .
Taxpayer： what do you mean by the taxable services？
Tax official： they are the definite items stipulated by the law， such as the transportation， construction， finance ， insurance and the like .they do not include the processing， repairs， and replacement services， for they are subject to the value added tax.
Taxpayer： it is easy to understand the immovable property， but what do you mean by the intangible asset？
Tax official： it means the royalties， include patent right， proprietary technology， copy right， trademark right， and so on.
Taxpayer： what about the tax base？
Tax official： in most case， it is the total consideration received， including additional fees and charges.
Taxpayer： does that include the turnover received in advance？