英语 英语 日语 日语 韩语 韩语 法语 法语 德语 德语 西班牙语 西班牙语 意大利语 意大利语 阿拉伯语 阿拉伯语 葡萄牙语 葡萄牙语 越南语 越南语 俄语 俄语 芬兰语 芬兰语 泰语 泰语 泰语 丹麦语 泰语 对外汉语

税收英语对话:营业税

时间:2012-03-22 06:17来源:互联网 提供网友:xingyuqi001   字体: [ ]
特别声明:本栏目内容均从网络收集或者网友提供,供仅参考试用,我们无法保证内容完整和正确。如果资料损害了您的权益,请与站长联系,我们将及时删除并致以歉意。
    (单词翻译:双击或拖选)

   能介绍一下营业税的知识吗

  Would you please give the general introduction of the business tax?
  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 .

点击收听单词发音收听单词发音  

1 taxpayer ig5zjJ     
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 18fd33c3607bddee1446fc49dfab80c6     
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 5203a115be4ee8baf068f04729d1e207     
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 UVxxM     
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 1837cbd573d353f75291a3827b55fe4e     
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 PiZyG     
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 Xndw8     
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 nfkzmg     
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。
本文本内容来源于互联网抓取和网友提交,仅供参考,部分栏目没有内容,如果您有更合适的内容,欢迎点击提交分享给大家。
------分隔线----------------------------
TAG标签:   税收英语
顶一下
(0)
0%
踩一下
(0)
0%
最新评论 查看所有评论
发表评论 查看所有评论
请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
评价:
表情:
验证码:
听力搜索
推荐频道
论坛新贴