商務英語天天說第266天:怎樣介紹營業(yè)稅的知識

所屬教程:商務口語天天說

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[00:01.79]Generally speaking, the business tax is levied on the taxable service, 一般來說，在中國提供應稅業(yè)務、 [00:06.31]the transfer of intangible asset and sale of the immovable property withnin China. 轉讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。 [00:12.84]Can you introduce business tax? 能介紹一下營業(yè)稅的知識嗎？ [00:16.31]Generally peaking, the business tax is levied on the taxable service, 一般來說，在中國提供應稅業(yè)務、 [00:21.45]the transfer of intangible asset and sale of the immovable property withnin China. 轉讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。 [00:27.96]What do you mean by the intangible asset? 無形資產(chǎn)指什么？ [00:33.36]What do you mean by the intangible asset? 無形資產(chǎn)指什么 [00:37.22]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。 [00:46.68]What about the tax base? 計稅收入基數(shù)如何確定？ [00:49.13]In most cases, it is the total consideration received, including additional fees and charges. 大多數(shù)情況下指全部價款包括價外費用。

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星級典句：

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 withnin China.

一般來說，在中國提供應稅業(yè)務、轉讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。

A: Can you introduce business tax?

能介紹一下營業(yè)稅的知識嗎?

B: Generally peaking, the business tax is levied on the taxable service, the transfer ofintangible asset and sale of the immovable property withnin China.

一般來說，在中國提供應稅業(yè)務、轉讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。

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

無形資產(chǎn)指什么?

A: What do you mean by the intangible asset?

無形資產(chǎn)指什么

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(shù)如何確定?

B: In most cases, it is the total consideration received, including additional fees and charges.

大多數(shù)情況下指全部價款包括價外費用。

背誦句型：