常用商務英語口語學習 第266講:怎樣介紹營業稅的知識

A: Can you introduce business tax?

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能介紹一下營業稅的知識嗎？

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.

一般來說，在中國提供應稅業務、轉讓無形資產和出賣不動產都要交納營業稅。

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?

計稅收入基數如何確定？

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。