3.能介绍一下营业税的知识吗

3.The general introduction of the business tax

纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？

Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it 

税务局：尽我所能吧！一般地说，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。

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 .

纳税人：什么是应税业务？

Taxpayer: what do you mean by the taxable services 

税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

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.

纳税人：不动产好理解，无形资产指什么？

Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset 

税务局：指各种专有权，如专利权、专有技术版权、商标等。

Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

纳税人：计税收入如何确定？

Taxpayer: what about the tax base 

税务局：大多数情况下指全部价款包括价外费用。

Tax official: in most case, it is the total consideration received, including additional fees and charges.

纳税人：预收的价款也计算在内吗？

Taxpayer: does that include the turnover received in advance 

税务局：对于无形资产和不动产是这样。

Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .

纳税人：无偿赠送呐？

Taxpayer: and what about the donation 

税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。

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.

纳税人：收款是外币怎么办？

Taxpayer: what can we do if we receive turnover in the form of foreign currency 

税务局：按收入当日或当月一日的汇率换算。

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 .

纳税人：营业税税率是多少？

Taxpayer: how about the tax rate 

税务局：一般是3%到达5%，娱乐业是5%到20%。

Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

纳税人：您说的对我太有帮助了，谢谢！

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