1、精品國家稅務總局地方稅務局營業稅個人所得稅企業所得稅tax returns filingtaxes payablethe assessable period for tax paymentthe timing of tax liability arising間consolidate reporting納稅申報應交稅金納稅期限納稅義務發生時合并申報稅務專用詞匯及稅收英語對話1.稅務專用詞匯StateAdministrationforTaxationLocalTaxationbureauBusinessTaxIndividualIncomeTaxIncomeTaxforEnterprisesInc

2、omeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投資企業和外國企業所得稅機關the local competent tax authority當地主管稅務the outbound business activityTax Inspection Reporttax avoidancetax evasion外出經營活動納稅檢查報告避稅偷稅稅基taxbaserefundaftercollection先征后退withholdandremittax代扣代繳collectandremittax代收代繳incomefromaut

3、horsremuneration稿酬所得incomefromremunerationforpersonalservice勞務報酬所incomefromleaseofproperty財產租賃所得incomefromtransferofproperty財產轉讓所得contingentincome偶然所得居民非居民tax yeartemporary trips out offlat rate納稅年度臨時離境比例稅率withholding income tax扣繳所得稅withholding at source源泉扣繳State Treasury國庫tax preference稅收優惠the firs

4、t 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technologically advanced enterprise先進技術企業Special Economic Zone經濟特區2. 稅收英語對話營業稅residentnon-resident標題：能介紹一下營業稅的知識嗎TOPIC:Wouldyoupleasegivethegeneralintroductionofthebusinesstax?對話內容：納稅

5、人：我公司馬上就要營業了，能介紹一下營業稅的知識嗎？Taxpayer:mycompanywillbeginbusinesssoon,butIhavelittleknowledgeaboutthebusinesstax.Canyouintroduceit?稅務局：盡我所能吧！一般地說，提供應稅業務、轉讓無形資產和出賣不動產都要交納營業稅。Taxofficial:Iwilltrymybest.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandsaleoftheimmo

6、vablepropertywithinchina.納稅人：什么是應稅業務？Taxpayer:whatdoyoumeanbythetaxableservices?稅務局：稅法有明確的規定。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業務，因為它們要繳增值稅。Taxofficial:theyarethedefiniteitemsstipulatedbythelaw,suchasthetransportation,construction,finance,insuranceandthelike.theydonotincludetheprocessing,repairs,andrepla

7、cementservices,fortheyaresubjecttothevalueaddedtax.納稅人：不動產好理解，無形資產指什么？Taxpayer:itiseasytounderstandtheimmovableproperty,butwhatdoyoumeanbytheintangibleasset?稅務局：指各種專有權，如專利權、專有技術版權、商標等。Taxofficial:itmeanstheroyalties,includepatentright,proprietarytechnology,copyright,trademarkright,andsoon.納稅人：計稅收入如何

8、確定？Taxpayer:whataboutthetaxbase?稅務局：大多數情況下指全部價款包括價外費用。Taxofficial:inmostcase,itisthetotalconsiderationreceived,includingadditionalfeesandcharges.納稅人：預收的價款也計算在內嗎？Taxpayer:doesthatincludetheturnoverreceivedinadvance?稅務局：對于無形資產和不動產是這樣。Taxofficial:yes,itdoesinthecaseoftransferoftheintangibleassetsorimmo

9、vableproperty.納稅人：無償贈送吶？Taxpayer:andwhataboutthedonation?稅務局：不動產的無償贈送要視同銷售，不過計稅額要經過核定。Taxofficial:thedonationistaxableinthecaseoftransferoftheimmovableproperty.Buttheturnoverwillbeassessedbythetaxauthority.納稅人：收款是外幣怎么辦？Taxpayer:whatcanwedoifwereceiveturnoverintheformofforeigncurrency?稅務局：按收入當日或當月一日的匯率換算。Taxofficial:youcantransfertheforeigncurrencyintoReminbiatexchangeratebaseduponeitherthedateorthefirstdayofthemonth,thattheTaxableitemhappened.納稅人：營業稅稅率是多少？Taxpayer:howaboutthetaxrate?稅務局：一般是3%到達5%，娛樂業是5%到20%。Taxofficial:ing