常用商務英語口語學習 第266講:怎樣介紹營業税的知識
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A: Can you introduce business tax?
能介紹一下營業税的知識嗎?
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.
一般來説,在中國提供應税業務、轉讓無形資產和出賣不動產都要交納營業税。
A: What do you mean by the intangible asset?
無形資產指什麼
B: It means the royalties, including patent right, proprietary technology, copy right, trademark right, and so on.
指各種專有權,如專利權、專有技術、版權、商標等。
A: What about the tax base?
計税收入基數如何確定?
B: In most cases, it is the total consideration received, including additional fees and charges.
大多數情況下指全部價款包括價外費用。