税收英语对话―营业税
标题：能介绍一下营业税的知识吗
TOPIC: Would you please give the general introduction of the business tax?
对话内容：
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
Taxpayer 1: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official: I will try my best. Generally speaking ,the business tax is levied 2 on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
纳税人：什么是应税业务？
Taxpayer: what do you mean by the taxable services?
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
Tax official: they are the definite items stipulated 3 by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement 4 services, for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official: it means the royalties 5, include patent right, proprietary 6 technology, copy right, trademark 7 right, and so on.
纳税人：计税收入如何确定？
Taxpayer: what about the tax base?
税务局：大多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received, including additional fees and charges.
纳税人：预收的价款也计算在内吗？
Taxpayer: does that include the turnover 8 received in advance?
税务局：对于无形资产和不动产是这样。
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
纳税人：无偿赠送呐？
Taxpayer: and what about the donation?
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
纳税人：收款是外币怎么办？
Taxpayer: what can we do if we receive turnover in the form of foreign currency?
税务局：按收入当日或当月一日的汇率换算。
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
纳税人：营业税税率是多少？
Taxpayer: how about the tax rate?
税务局：一般是3%到达5%，娱乐业是5%到20%。
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
纳税人：您说的对我太有帮助了，谢谢！
Taxpayer: what you have said is very helpful, thank you
- The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
- The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
- Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
- Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
- A delivery date is stipulated in the contract. 合同中规定了交货日期。
- Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。 来自辞典例句
- We are hard put to find a replacement for our assistant.我们很难找到一个人来代替我们的助手。
- They put all the students through the replacement examination.他们让所有的学生参加分班考试。
- I lived on about £3,000 a year from the royalties on my book. 我靠着写书得来的每年约3，000英镑的版税生活。 来自辞典例句
- Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分
- We had to take action to protect the proprietary technology.我们必须采取措施保护专利技术。
- Proprietary right is the foundation of jus rerem.所有权是物权法之根基。