营业税是价内税,外贸企业提供应税劳务,出售或出租无形资产、销售不动产都要交纳营业税。下面小编为大家整理的营业税英语对话,希望对大家有用!
营业税英语对话
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 immov-able property within China.
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?
税务局:尽我所能吧!一般地说,在中国提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
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,etc.They do not include the processing,repairs and replacement services for they are subject to the value added tax.
纳税人:什么是应税业务?
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。
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.
纳税人:不动产好理解,无形资产指什么?
税务局:指各种专有权,如专利权、专有技术、版权、商标等。
Taxpayer:What about the tax base?
Tax official:In most cases,it is the total consideration received,including additional fees and charges.
纳税人:计税收入如何确定?
税务局:大多数情况下指全部价款包括价外费用。
Taxpayer:Does that include the turnover received in advance?
Tax official:Yes,it does in the case of transfer of the intangible assets or immovable property.
纳税人:预收的价款也计算在内吗?
税务局:是的,对于无形资产和不动产是这样。
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