能介紹一下營業稅的知識嗎 Would you please give the general introduction of the business tax？

　　納稅人：我公司馬上就要營業了，能介紹一下營業稅的知識嗎？

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

　　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。

　　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 .納稅人：什么是應稅業務？

　　Taxpayer： what do you mean by the taxable services？

　　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。

　　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.納稅人：不動產好理解，無形資產指什么？

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

　　稅務局：指各種專有權，如專利權、專有技術版權、商標等。

　　Tax official： it means the royalties， include patent right， proprietary technology， copy right， trademark right， and so on.納稅人：計稅收入如何確定？

　　Taxpayer： what about the tax base？

　　稅務局：大多數情況下指全部價款包括價外費用。

　　Tax official： in most case， it is the total consideration received， including additional fees and charges.納稅人：預收的價款也計算在內嗎？

　　Taxpayer： does that include the turnover received in advance？

　　稅務局：對于無形資產和不動產是這樣。

　　Tax official： yes， it does in the case of transfer of the intangible assets or immovable property .納稅人：無償贈送吶？

　　Taxpayer： and what about the donation？

　　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。

　　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.納稅人：收款是外幣怎么辦？

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

　　稅務局：按收入當日或當月一日的匯率換算。

　　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 .納稅人：營業稅稅率是多少？

　　Taxpayer： how about the tax rate？

　　稅務局：一般是3%到達5%，娛樂業是5%到20%. Tax official： in general， the rate is from 3% to 5%， but the entertainment is from 5% to 20%.納稅人：您說的對我太有幫助了，謝謝！

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