- 相关推荐
税收英语对话:营业税
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: 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 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 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.
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, include patent right, proprietary technology, copy right, trademark 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 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
【税收英语对话:营业税】相关文章:
英语对话教学总结06-09
关于工作的英语对话03-04
商务交际英语情景对话11-17
关于婚礼的英语情景对话03-03
职场时间管理英语对话12-26
职场面试爱好英语对话11-14
英语口语考试面试对话11-18
表达关于亲切的情景英语对话03-06
外贸谈判英语对话:Shipment交货04-12
外贸英语补偿贸易对话03-14