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

納稅人：我公司馬上就要營(yíng)業(yè)了，能介紹一下營(yíng)業(yè)稅的知識(shí)嗎?

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

稅務(wù)局：盡我所能吧!一般地說(shuō)，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無(wú)形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納營(yíng)業(yè)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(yīng)稅業(yè)務(wù)?

Taxpayer： what do you mean by the taxable services?

稅務(wù)局：稅法有明確的規(guī)定。比如交通運(yùn)輸、建筑安裝、金融保險(xiǎn)等。不包括加工、修理、修配業(yè)務(wù)，因?yàn)樗鼈円U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(dòng)產(chǎn)好理解，無(wú)形資產(chǎn)指什么?

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

稅務(wù)局：指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、商標(biāo)等。

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

納稅人：計(jì)稅收入如何確定?

Taxpayer： what about the tax base?

稅務(wù)局：大多數(shù)情況下指全部?jī)r(jià)款包括價(jià)外費(fèi)用。

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

納稅人：預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎?

Taxpayer： does that include the turnover received in advance?

稅務(wù)局：對(duì)于無(wú)形資產(chǎn)和不動(dòng)產(chǎn)是這樣。

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

納稅人：無(wú)償贈(zèng)送吶?

Taxpayer： and what about the donation?

稅務(wù)局：不動(dòng)產(chǎn)的無(wú)償贈(zèng)送要視同銷售，不過(guò)計(jì)稅額要經(jīng)過(guò)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(wù)局：按收入當(dāng)日或當(dāng)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(yíng)業(yè)稅稅率是多少?

Taxpayer： how about the tax rate?

稅務(wù)局：一般是3%到達(dá)5%，娛樂業(yè)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(shuō)的對(duì)我太有幫助了，謝謝!

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