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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? knowledge 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? knowledge的翻译 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。 A:what can we do if we receive turnover in the form of foreign currency?收款是外币怎么办? 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! |
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