商务口语天天说 怎样介绍营业税的知识

第一句：Generally speaking, the business tax is levied¹ on the taxable service, the transfer of intangible asset and sale of the immovable property withnin China.

一般来说，在中国提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

A: Can you introduce business tax?

能介绍一下营业税的知识吗？

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.

一般来说，在中国提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

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

无形资产指什么？

A: What do you mean by the intangible asset?

无形资产指什么

B: It means the royalties², including patent right, proprietary³ technology, copy right, trademark⁴ right, and so on.

指各种专有权，如专利权、专有技术、版权、商标等。

A: What about the tax base?

计税收入基数如何确定？

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

大多数情况下指全部价款包括价外费用。

 

背诵句型：

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

不动产的无偿赠送要视同销售一样赋税。

But the turnover⁵ will be assessed by the tax authority.

不过计税额要经过税务部门核定。

How about the tax rate?

营业税税率是多少？

1 levied   

征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税

参考例句：

• Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
• Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。

2 royalties   

特许权使用费

参考例句：

• I lived on about £3,000 a year from the royalties on my book. 我靠着写书得来的每年约3，000英镑的版税生活。 来自辞典例句
• Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分

3 proprietary   

n.所有权，所有的；独占的；业主

参考例句：

• We had to take action to protect the proprietary technology.我们必须采取措施保护专利技术。
• Proprietary right is the foundation of jus rerem.所有权是物权法之根基。

4 trademark   

n.商标；特征；vt.注册的…商标

参考例句：

• The trademark is registered on the book of the Patent Office.该商标已在专利局登记注册。
• The trademark of the pen was changed.这钢笔的商标改了。

5 turnover   

n.人员流动率，人事变动率；营业额，成交量

参考例句：

• The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
• Our turnover actually increased last year.去年我们的营业额竟然增加了。