时间:2018-11-29 作者:英语课 分类:财会英语


英语课

   能介绍一下营业税的知识吗


  Would you please give the general introduction of the business tax?
  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 .

1 taxpayer
n.纳税人
  • 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。
2 levied
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
  • 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。
3 stipulated
vt.& vi.规定;约定adj.[法]合同规定的
  • 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
4 replacement
n.取代,替换,交换;替代品,代用品
  • 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。
5 royalties
特许权使用费
  • 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
6 proprietary
n.所有权,所有的;独占的;业主
  • 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。
7 trademark
n.商标;特征;vt.注册的…商标
  • The trademark is registered on the book of the Patent Office.该商标已在专利局登记注册。
  • The trademark of the pen was changed.这钢笔的商标改了。
8 turnover
n.人员流动率,人事变动率;营业额,成交量
  • The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
  • Our turnover actually increased last year.去年我们的营业额竟然增加了。
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