特色专业:航空服务自费招飞医学院校艺术院校动漫设计影视音乐学前教育国际旅游高尔夫 出国留学:留学预科高中生留学本硕连读硕士留学HND3+1
您现在的位置:首页 > 外语考试 > 财会英语> 正文

税务英语二十课(三)

来源:鸿运国际pt客户端下载    发布时间:2013-05-06 18:26:56
 Lessen 3: Could you give me some introduction of the business tax? 能介绍一下营业税的知识吗? Dialogue 对话 Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax? Tax official: OK. Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and the sale of the real estate in China. Taxpayer: What is the taxable service? . Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance, post and tele-communication, culture and sport, entertainment and service. However it does not include the processing, repair and replace- ment service, because they are subject to the value added tax. Taxpayer: It is easy to understand the real estate, but what is the intangible asset? Tax official: It means the asset that is not in the form of material object but can bring profit, such as patent right, know-how, copyright, trade mark right and the land-useright, etc. Taxpayer: What about the taxable income? Tax official: In most case, it is the total income received, including additional fees and charges. Taxpayer: Does that include the income received in advance? Tax official: Yes, it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation? Tax official: The donation of immovable property is considered as sale, and the taxation bureau will verify the taxable income. Taxpayer: What should we do if we receive income in foreign currency? Tax official: For the financial institutions, the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner. If your company is not a financial institution, your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month. Taxpayer: How about the tax rate? Tax official: In general,the rate is from 3% t05%. For the entertainment, it is from 5% to 20%. Taxpayer: What you have said is very helpful, thank you. Vocabulary 词汇 generally speaking 一般地说,一般而言 taxable 应纳税的,可征税的 service 劳务,服务 transfer 转让,让与,转移 intangible asset 无形资产 stipulate 规定,订定 transportation 交通运输 construction 建筑安装 finance 金融 insurance 保险 post and tele-communication 邮电通信 culture 文化 entertainment 娱乐 be subject to 应服从…, 应受制于… profit 利润 patent right 专利权 know-how 专有技术, 技术秘密 copyright 版权, 著作权 trade mark 商标 land-useright 土地使用权 etc 等等 taxable income 应税收入,计税收入 in advance 预先 donation 捐赠,赠送 verify 核定 foreign currency 外币,外汇 financial institution 金融机构 converse 换算,兑换 quarter 季度 exchange rate 汇率 item 项目 tax rate 税率 Translation 中文对照 第三课:能介绍一下营业税的知识吗 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? 税务局: 尽我所能吧!一般地说,提供应税劳务、转让无形资产和出卖不动产都要交纳营业税。 纳税人: 什么是应税劳务? 税务局: 税法有明确的规定。比如交通运输业、建筑安装业、金融保险业、邮电通信业、文化体育业、娱乐业和服务业等。不包括加工、修理、修配业务,因为它们要缴增值税。 纳税人: 不动产好理解,无形资产指什么? 税务局: 指不具备实物形态,但能带来经济利益的资产,如专利权、专有技术、版权、商标、土地使用权等。 纳税人: 计税收入如何确定? 税务局: 大多数情况下指全部价款包括价外费用。 纳税人: 预收的价款也计算在内吗? 税务局: 对于转让土地使用权和不动产是这样。 纳税人: 无偿赠送呢? 税务局: 单位无偿赠送不动产要视同销售,不过计税额要经过核定。 纳税人: 收款是外币怎么办? 税务局: 金融机构按收到外汇的当天或当季季末的汇率来换算人民币;非金融单位按收入外汇的当日或当月一日的汇率换算。 纳税人: 营业税税率是多少? 税务局: 一般是3%到5%,娱乐业是5%到20%. 纳税人: 您说的对我太有帮助了,谢谢!

推荐阅读:

  1. 税务英语二十课(二)
  2. 税务英语二十课 (一)
  3. 注会英语中的基础分录
  4. 湖南省2013年高考非英语语种外语口试7月4日口试
  5. 2014年职称英语考试卫生类阅读判断练习题(六)
  6. 2014年职称英语考试卫生类阅读判断练习题(五)
  7. 2014年职称英语考试卫生类阅读判断练习题(四)
  8. 2014年职称英语考试卫生类阅读判断练习题(三)
  9. 2014年职称英语考试卫生类阅读判断练习题(二)
  10. 2014年职称英语考试卫生类阅读判断练习题(一)
  1. 阅读上一篇:税务英语二十课(二)
  2. 阅读下一篇:税务英语二十课(四)
更多
加入收藏夹】 【进入社区
  1. 热门点击
  2. 最新更新
  3. 推荐信息
鸿运国际pt客户端下载