税务英语——营业税

 

In march, the Beijing Local Tax Bureau is staging a one-week publicity drive to promote taxpayers' self-compliance. Mr. Johnson is one of the first taxpayers who have flocked to the scene for advice.

三月，北京市地方税务局举行一周的宣传活动来提高纳税人的自觉纳税意识。约翰逊先生是第一个来咨询税收问题的纳税之一。

 

A: Good morning.

早晨好！

B: Good morning. I'm a tax agent for a hi-tech company. My name is Mike Johnson.

早晨好！我是一家高技术公司的办税员，我是迈克·约翰逊。

 

A: Welcome, Mike Johnson,What can I do for you?

欢迎您，约翰逊先生！我能给您帮什么忙吗？

B: I'm new in China and need to know more about your Business Tax. Would you please explain it to me?

我刚来中国，想对营业税有更多的了解，您能解释一下吗？

 

A: Certainly. Units and individuals engaged in the provision of taxable services, the transfer of intangible assets or the sales of immovable properties within the territory of the People's Republic of China are taxpayers whose turnover tax. As a matter of fact, it's a kind of turnover tax.

当然可以！营业税是在我国境内提供应税劳务、转让无形资产或销售不动产的单位和个人所取得的营业额征收的税种，事实上，是一种流转税。

B: In the turnover tax system, what's the relationship between the Business Tax, the Value-added Tax and the Consumption Tax? 

您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？

 

A: There previously mentioned three taxes are important in the turnover tax system. Value-added Tax is generally levied on all activities including sales of goods, provision of processing, repairs and replacement services. Business Tax is levied on the provision of taxable services, the transfer of intangible assets, and the sale of immovable properties. Consumption Tax is levied on consumer goods or consumption activities that need to be specially regulated.

上述三个税种是流转税体系的重要组成部分。对所有货物销售、加工、修理修配行为一律征收增值税；对提供应税劳务、转让无形资产以及销售不动产的行为，征收营业税。而消费税是对需要特殊调节的消费品或消费行为，在征收增值税的同时，征收的一种税。

B: I'm clear as to why you call it turnover tax.

我清楚为什么称它为流转税了。

B: Would you please explain the scope of China’s Business Tax in detail?

您能否详细地解释一下营业税的征税范围？

 

A: Yes. These are nine taxable categories under China’s Business Tax:

可以。营业税的征收范围共有九个项目：

1. Communications and transportation, including transportation by land, water, air and pipeline, and loading ＆ unloading and delivery;

一是交通运输业，包括陆路运输、航空运输、管道运输、装卸搬运；

2. Construction industry, including construction, installation repair, decoration and other engineering work;

二是建筑业、包括建筑、安装、修缮、装饰及其他工程作业；

3. Finance and insurance;

三是金融保险业；

4. Culture and sports;

四是邮电通讯业；

5. Posts and telecommunications;

五是文化体育业；

6. Entertainment, including singing bars, dance halls, karaoke lounges；

六是娱乐业，包括歌厅、舞厅、卡拉OK厅、音乐茶座、台球、高尔夫球、保龄球、游艺；

7. Service industry, including agencies , hotels, catering, tourism, warehousing, leasing, advertising and other services;

七是服务业，包括代理业、旅店业、饮食业、旅游业、仓储业、广告业及其他服务业；

8. Transfer of intangible assets, including transfer of land-use rights and goodwill ;

八是转让无形资产，包括转让土地使用权、专利权、非专利技术、商标权、著作权、商誉；

9. Sales of immovable properties , including sales of building and other attachments to land.

B: Are they all taxed by the same rate?

上述行业适用的税率一样吗？

 

A: No, they aren’t, Four tax rates designated according to different lines and categories of business. A 3% rate is applicable to communications and transportation , construction industry, posts and telecommunications and culture and sports; a 5% higher rate is applicable to service industry, transfer of intangible assets, sales of immovable properties; a 6% rate is applicable to finance and insurance which will be reduced to 5% in the year 2003 and after; a 20% rate is applicable to entertainment.

 Also you should know that when taxpayers are involved in different taxable categories, the taxpayers should calculate the turnover of different categories respectively. Otherwise, the tax department shall apply the highest rate in computing the Business Tax: payable.

　不一样。现行营业税区分不同行业和经营业务，设计了4档税率。一是对交通运输业、建筑业、邮电通信业和文化体育业等基础产业和鼓励发展的行业，适用较低的3%的税率；对服务业、转让无形资产和销售不动产，适用较高的5%税率；对金融保险业、适用6%（2003年及以后为5%）税率；对娱乐业适用20%的税率。

　　您还应该知道纳税人兼有不同税目营业额的，应分别核算不同税目的营业额。未分别核算营业额的，适用最高税率。

B: Are there any preferential policies for reductions or exemptions of the Business Tax?

营业税是否有减免税优惠政策？

 

A: Yes, there are. “The Detailed Rules for the Implementation of the Provisional Regulations of the P.R.C on Business Tax” stipulates the categories and scope for Business Tax reductions and exemptions.　

有。按照营业税暂行条例实施细则规定，减免项目和免税范围：

1. Nursing services provided by nurseries, kindergartens, homes for the aged, welfare institutions for the handicapped, matchmaking and funeral services;

托儿所、幼儿园、养老院、残疾人福利机构提供的养育服务，婚姻介绍，殡葬服务；

2. Services provided by the disabled in an individual basis;

残疾人员个人提供的劳务；

3. Medical services provided by hospitals, clinics and other medical institutions;

医院、诊所和其他医疗机构提供的医疗服务；

4. Educational services provided by schools and other educational institutions, and services by students participating in part-time work;

学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务；

5. Agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming, and animal husbandry and related technical training services, breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals;

农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术培训业务，家禽、畜牧、水生动物的配种和疾病防治；

6. Admission fees for cultural activities conducted by memorial halls, museums, cultural centers, art galleries, exhibition halls, academies of painting and calligraphy, libraries and major historical and cultural sites conducted at places of religious worship.

纪念馆、博物馆、文化馆、美术馆、书画院、图书馆、文物保护单位举办的文化活动的门票收入，宗教场所举办的文化、宗教活动的门票收入。

The State Council also stipulates some rules concerning Business Tax reductions and exemptions for some items, You may go to the competent tax department to make clear what incentives your enterprise is entitled to.　

除此之外，国务院还出台了其他一些项目的减免规定。至于哪些优惠政策适用你们的企业，你可以到主管税务部门咨询和了解。

B: ok.

好的。

B: May I ask how to compute the Business Tax payable?

请问如何计算营业税应纳税额？

 

A: It’s relatively simple. Turnover multiplied by Applicable tax rate What you need to pay attention to is the regulations concerning where to pay your Business Tax.

营业税的计算比较简单，其公式为：应纳税额乘以税率。需要注意的是营业税纳税地点的有关规定：

 First, taxpayers providing taxable services should report and pay the Business Tax to the local tax department where the taxable services take place. Taxpayers engaged in the transportation business should report and pay Business Tax to the local tax department where the taxpayer’s business establishments are located.

第一，纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。

 Second, taxpayers transferring land-use rights shall report and pay their Business Tax to the local tax department where the land is located. Taxpayers transferring other intangible assets shall report and pay their Business Tax to the local tax department where the establishments are located.

第二，纳税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。

 Third, taxpayers selling immovable properties shall report and pay their Business Tax to the local tax department where the immovable properties are located.

第三，纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。

B: Thank you for your explanation. I’m afraid I have taken up too much of your time. 

谢谢你的讲解，非常抱歉占用了您这么长时间。

 

A:　Good-bye!

再见！

B: Bye-bye!

再见！