第266天：怎樣介紹營業(yè)稅的知識(shí)

　　星級(jí)典句：

　　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 within China.

　　一般來說，在中國提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動(dòng)產(chǎn)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(shí)嗎?

　　B: Generally peaking, the business tax is levied on the taxable service, the transfer of intangible asset and sale of the immovable property within China.

　　一般來說，在中國提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納營業(yè)稅。

　　第二句：What do you mean by the intangible asset?

　　無形資產(chǎn)指什么?

　　A: What do you mean by the intangible asset?

　　無形資產(chǎn)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(quán)，如專利權(quán)、專有技術(shù)、版權(quán)、商標(biāo)等。

　　A: What about the tax base?

　　計(jì)稅收入基數(shù)如何確定?

　　B: In most cases, it is the total consideration received, including additional fees and charges.

　　大多數(shù)情況下指全部價(jià)款包括價(jià)外費(fèi)用。

　　背誦句型：

　　The donation is taxable in the case of transfer of the immovable property.

　　不動(dòng)產(chǎn)的無償贈(zèng)送要視同銷售一樣賦稅。

　　But the turnover will be assessed by the tax authority.

　　不過計(jì)稅額要經(jīng)過稅務(wù)部門核定。

　　How about the tax rate?

　　營業(yè)稅稅率是多少?