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？

　　Taxpayer¹: 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 levied² 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 stipulated³ by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement⁴ 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 royalties⁵, include patent right, proprietary⁶ technology, copy right, trademark⁷ 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 turnover⁸ 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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。

5 royalties   

特许权使用费

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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。