稅務專用詞匯及稅收英語對話44589

叮叮小文庫稅務專用詞匯及稅收英語對話1.稅務專用詞匯State Administration for Taxation 國家稅務總局Local Taxation bureau 地方稅務局Business Tax 營業(yè)稅Individual Income Tax 個人所得稅Income Tax for Enterprises 企業(yè)所得稅Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業(yè)和外國企業(yè)所得稅tax returns filing 納稅申報taxes payable 應交稅金the assessable period for tax payment 納稅期限the timing of tax liability arising 納稅義務發(fā)生時間consolidate reporting 合并申報the local competent tax authority 當?shù)刂鞴芏悇諜C關(guān)the outbound business activity 外出經(jīng)營活動Tax Inspection Report 納稅檢查報告tax avoidance 避稅tax evasion 偷稅tax base 稅基refund after collection 先征后退withhold and remit tax 代扣代繳collect and remit tax 代收代繳income from authors remuneration 稿酬所得income from remuneration for personal service 勞務報酬所得income from lease of property 財產(chǎn)租賃所得income from transfer of property 財產(chǎn)轉(zhuǎn)讓所得contingent income 偶然所得resident 居民non-resident 非居民tax year 納稅年度temporary trips out of 臨時離境flat rate 比例稅率withholding income tax 扣繳所得稅withholding at source 源泉扣繳State Treasury 國庫tax preference 稅收優(yōu)惠the first profit-making year 第一個獲利年度refund of the income tax paid on the reinvested amount 再投資退稅export-oriented enterprise 出口型企業(yè)technologically advanced enterprise 先進技術(shù)企業(yè)Special Economic Zone 經(jīng)濟特區(qū)2. 稅收英語對話營業(yè)稅標題：能介紹一下營業(yè)稅的知識嗎TOPIC: Would you please give the general introduction of the business tax?對話內(nèi)容：納稅人：我公司馬上就要營業(yè)了，能介紹一下營業(yè)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(yè)務、轉(zhuǎn)讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(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：什么是應稅業(yè)務？Taxpayer: what do you mean by the taxable services?稅務局：稅法有明確的規(guī)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(yè)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(chǎn)好理解，無形資產(chǎn)指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?稅務局：指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、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(shù)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(nèi)嗎？Taxpayer: does that include the turnover received in advance?稅務局：對于無形資產(chǎn)和不動產(chǎn)是這樣。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .納稅人：無償贈送吶？Taxpayer: and what about the donation?稅務局：不動產(chǎn)的無償贈送要視同銷售，不過計稅額要經(jīng)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(yè)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(yè)是5%到2