税收
A:my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了,能介绍一下营业税的知识吗?
B: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 .
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。
A:what do you mean by the taxable services?
什么是应税业务?
B: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.
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。
A:it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解,无形资产指什么?
B:it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权,如专利权、专有技术版权、商标等。
A:what about the tax base?
计税收入如何确定?
B:in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A:does that include the turnover received in advance?
预收的价款也计算在内吗?
B:yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A:and what about the donation?
无偿赠送呐?
B:the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售,不过计税额要经过核定。
in case of的意思
A:what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办?
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B: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 .
按收入当日或当月一日的汇率换算。
A:how about the tax rate?
营业税税率是多少?
B:in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%,娱乐业是5%到20%。
A:what you have said is very helpful, thank you.
您说的对我太有帮助了,谢谢!
1. 假如,防备:in a hurry 匆忙,急于 | in case of 假如,防备 | in a moment 立刻,一会儿
2. 假如,如果发生;防备:sum up the case 概括事实 | in case of 假如,如果发生;防备 | in no case 无论如何不,决不
3. 倘若,万一:in addition to 除......以外 | in case of 倘若,万一 | in conflict with 和......冲突
4. in case of的翻译
4. 假如,万一:in brief 简言之;以简洁的形式 | in case of 假如,万一... | in case 假如;免得