常用商务英语口语学习 第266讲:怎样介绍营业税的知识

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。

A: What do you mean by the intangible asset?

无形资产指什么

B: It means the royalties, including patent right, proprietary technology, copy right, trademark 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。