税率
税收
A：my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了，能介绍一下营业税的知识吗？
B：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 .
尽我所能吧！一般地说，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 taxable services?
什么是应税业务？
B：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.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
A：it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解，无形资产指什么？
B：it means the royalties, include 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?
计税收入如何确定？
B：in most case, 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。
A：does that include the turnover received in advance?
预收的价款也计算在内吗？
B：yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A：and what about the donation?
无偿赠送呐？
B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售，不过计税额要经过核定。
A：what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办？
B：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 .
按收入当日或当月一日的汇率换算。
A：how about the tax rate?
营业税税率是多少？
B：in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%，娱乐业是5%到20%。
A：what you have said is very helpful, thank you.
您说的对我太有帮助了，谢谢！
1. 税率：是一种行政权力,属于政府及其职能部门的权限范围,他可以分为两大类:一是税收立法权;二是税种开征停征权,是指税目增减,税率(Tax Rate)调整和减免权. 由于世界各国政治制度和经济制度发展情况的不同,分税制的具体内容也不尽相同,
2. 税率 税率：(三)、税率 税率(Tax Rate)作为纳税额与课税对象数额的比例,反映课税的深度,关系到政府税收收入的多少与纳税人负担的轻重,因而它是税收制度的中心环节.
3. 税收率：工资率 wage rate | 税收率 tax rate | 股息 dividend
4. 计算税项：Tax at the statutory 按法定税率 | tax rate 计算税项 8,248 17.5 (413) (33.0) 7,835 17.0 | Adjustments in respect 就过往期间之
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1. A uniform business tax rate would see most domestic companies paying fewer taxes.
2. tax rate的近义词
2. Liu suggested lowering the business tax rate for financial institutions on interest income generated by loans to small enterprises.
3. Such enterprises set in inland cities permitted open by the state can pay business income tax at a reduced rate of 24 percent.
4. A high rate of tax could be levied on house buying to curb property speculation.
5. Although China claimed the actual tax burden was different to the tax rate, the government agreed to scrap the proposed VAT reduction.
6. In this case, a property tax could help reduce the vacancy rate in newly bought house.
7. Income tax on recreation centres is adjusted at a uniform rate of 20 per cent.
8. You cannot just simply lower the tax rate and hope the rich will come clean and pay more taxes.
9. The tax has also failed to stimulate consumer spending, as ultimate consumption rate dropped the record low 51 percent last year.
10. If the consumption tax rate were raised under the existing taxation system, it would threaten the survival of medical institutions.
noun
1. rate used to calculate tax liability