標題：能介紹一下營業(yè)稅的知識嗎

　　TOPIC: Would you please give the general introduction of the business tax?
 

　　對話內(nèi)容：

　　納稅人：我公司馬上就要營業(yè)了，能介紹一下營業(yè)稅的知識嗎?

　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
 

　　稅務(wù)局：盡我所能吧!一般地說，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。

　　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 .
 

　　納稅人：什么是應(yīng)稅業(yè)務(wù)?

　　Taxpayer: what do you mean by the taxable services?
 

　　稅務(wù)局：稅法有明確的規(guī)定。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業(yè)務(wù)，因為它們要繳增值稅。

　　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.
 

　　納稅人：不動產(chǎn)好理解，無形資產(chǎn)指什么?

　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
 

　　稅務(wù)局：指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、商標等。

　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
 

　　納稅人：計稅收入如何確定?

　　Taxpayer: what about the tax base?
 

　　稅務(wù)局：大多數(shù)情況下指全部價款包括價外費用。

　　Tax official: in most case, it is the total consideration received, including additional fees and charges.
 

　　納稅人：預(yù)收的價款也計算在內(nèi)嗎?

　　Taxpayer: does that include the turnover received in advance?
 

　　稅務(wù)局：對于無形資產(chǎn)和不動產(chǎn)是這樣。

　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
 

　　納稅人：無償贈送吶?

　　Taxpayer: and what about the donation?
 

　　稅務(wù)局：不動產(chǎn)的無償贈送要視同銷售，不過計稅額要經(jīng)過核定。

　　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.
 

　　納稅人：收款是外幣怎么辦?

　　Taxpayer: what can we do if we receive turnover in the form of foreign currency?
 

　　稅務(wù)局：按收入當日或當月一日的匯率換算。

　　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 .
 

　　納稅人：營業(yè)稅稅率是多少?

　　Taxpayer: how about the tax rate?
 

　　稅務(wù)局：一般是3%到達5%，娛樂業(yè)是5%到20%。

　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
 

　　納稅人：您說的對我太有幫助了，謝謝!

　　Taxpayer: what you have said is very helpful, thank you