第一句：Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and sale of the immovable property withnin China.
A: Can you introduce business tax?
B: Generally peaking, the business tax is levied on the taxable service, the transfer ofintangible asset and sale of the immovable property withnin China.
第二句：What do you mean by the intangible asset?
A: What do you mean by the intangible asset?
B: It means the royalties, including patent right, proprietary technology, copy right,trademark right, and so on.
A: What about the tax base?
B: In most cases, it is the total consideration received, including additional fees and charges.
The donation is taxable in the case of transfer of the immovable property.
But the turnover will be assessed by the tax authority.
How about the tax rate?