TOPIC: Would you please give the general introduction of the business tax?

　　對話內容：

　　納稅人：我公司馬上就要營業了，能介紹一下營業稅的知識嗎?

　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

　　稅務局：盡我所能吧!一般地說，提供應稅業務、轉讓無形資產和出賣不動產都要交納營業稅。

　　Tax official: 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 .

　　納稅人：什么是應稅業務?

　　Taxpayer: what do you mean by the taxable services?

　　稅務局：稅法有明確的規定。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業務，因為它們要繳增值稅。

　　Tax official: 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.

　　納稅人：不動產好理解，無形資產指什么?

　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?

　　稅務局：指各種專有權，如專利權、專有技術版權、商標等。

　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

　　納稅人：計稅收入如何確定?

　　Taxpayer: what about the tax base?

　　稅務局：大多數情況下指全部價款包括價外費用。

　　Tax official: in most case, it is the total consideration received, including additional fees and charges.

　　納稅人：預收的價款也計算在內嗎?

　　Taxpayer: does that include the turnover received in advance?

　　稅務局：對于無形資產和不動產是這樣。

　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .

　　納稅人：無償贈送吶?

　　Taxpayer: and what about the donation?

　　稅務局：不動產的無償贈送要視同銷售，不過計稅額要經過核定。

　　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.

　　納稅人：收款是外幣怎么辦?

　　Taxpayer: what can we do if we receive turnover in the form of foreign currency?

　　稅務局：按收入當日或當月一日的匯率換算。

　　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 .

　　納稅人：營業稅稅率是多少?

　　Taxpayer: how about the tax rate?

　　稅務局：一般是3%到達5%，娛樂業是5%到20%。

　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

　　納稅人：您說的對我太有幫助了，謝謝!

　　Taxpayer: what you have said is very helpful, thank you