美国CPA:税务英语(三)

        Lessen 3:

        Could you give me some introduction of the business tax?

        Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?

        Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.

        Taxpayer: What is the taxable service? .

        Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.

        Taxpayer: It is easy to understand the real estate,but what is the intangible asset?

        Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.

        Taxpayer: What about the taxable income?

        Tax officid: In most case，it is the total income received,including additional fees and charges.

        Taxpayer: Does that include the income received in advance?

        Tax official: Yes,it is in the transfer of land-use right and immovable property.

        Taxpayer: And what about the donation?

        Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.

        Taxpayer: What should we do if we receive income in foreign currency?

        Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.

        Taxpayer: How about the tax rate?

        Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%.

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

        New Words

        generally speaking 一般地说，一般而言

        taxable 应纳税的，可征税的

        service 劳务，服务

        transfer 转让，让与，转移

        intangible asset 无形资产

        stipulate 规定，订定

        transportation 交通运输

        construction 建筑安装

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