商務(wù)英語(yǔ):怎樣介紹營(yíng)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(lái)說(shuō)，在中國提供應稅業(yè)務(wù)、轉讓無(wú)形資產(chǎn)和出賣(mài)不動(dòng)產(chǎn)都要交納營(yíng)業(yè)稅。

　　A: Can you introduce business tax?

　　能介紹一下?tīng)I業(yè)稅的知識嗎?

　　B: Generally peaking, 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(lái)說(shuō)，在中國提供應稅業(yè)務(wù)、轉讓無(wú)形資產(chǎn)和出賣(mài)不動(dòng)產(chǎn)都要交納營(yíng)業(yè)稅。

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

　　無(wú)形資產(chǎn)指什么?

　　A: What do you mean by the intangible asset?

　　無(wú)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(zhuān)有權，如專(zhuān)利權、專(zhuān)有技術(shù)、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?jì)r(jià)款包括價(jià)外費用。

　　背誦句型：

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

　　不動(dòng)產(chǎn)的無(wú)償贈送要視同銷(xiāo)售一樣賦稅。

　　But the turnover will be assessed by the tax authority.

　　不過(guò)計稅額要經(jīng)過(guò)稅務(wù)部門(mén)核定。

　　How about the tax rate?

　　營(yíng)業(yè)稅稅率是多少?

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