商務英語天天說 第266天:怎樣介紹營業(yè)稅的知識
第一句：Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and sale of the immovable property withnin China.
一般來說，在中國提供應稅業(yè)務、轉讓無形資產和出賣不動產都要交納營業(yè)稅。
A: Can you introduce business tax?
能介紹一下營業(yè)稅的知識嗎?
B: Generally peaking, the business tax is levied on the taxable service, the transfer ofintangible asset and sale of the immovable property withnin China.
一般來說，在中國提供應稅業(yè)務、轉讓無形資產和出賣不動產都要交納營業(yè)稅。
第二句：What do you mean by the intangible asset?
無形資產指什么?
A: What do you mean by the intangible asset?
無形資產指什么
B: It means the royalties, including patent right, proprietary technology, copy right,trademark right, and so on.
指各種專有權，如專利權、專有技術、版權、商標等。
A: What about the tax base?
計稅收入基數如何確定?
B: In most cases, it is the total consideration received, including additional fees and charges.
大多數情況下指全部價款包括價外費用。
背誦句型：
The donation is taxable in the case of transfer of the immovable property.
不動產的無償贈送要視同銷售一樣賦稅。
But the turnover will be assessed by the tax authority.
不過計稅額要經過稅務部門核定。
How about the tax rate?
營業(yè)稅稅率是多少?
