第266天：怎样介绍营业税的知识

　　星级典句：

　　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 within 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: 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 within 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。

　　第二句：What do you mean by the intangible asset?

　　无形资产指什么?

　　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。

　　背诵句型：

　　The donation is taxable in the case of transfer of the immovable property.

　　不动产的无偿赠送要视同销售一样赋税。

　　But the turnover will be assessed by the tax authority.

　　不过计税额要经过税务部门核定。

　　How about the tax rate?

　　营业税税率是多少?