Taxpayer: My company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
Tax official: 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 .
Taxpayer: What do you mean by the taxable services?
Tax official: 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.
Taxpayer: It is easy to understand the immovable property, but what do you mean by the intangible asset?
Tax official: It means the royalties, include patent right, proprietary technology, copy right,trademark right, and so on.
Taxpayer: What about the tax base?
Tax official: In most cases, it is the total consideration received, including additional fees and charges.
Taxpayer: Does that include the turnover received in advance?
Tax official: Yes, it does in the case of transfer of the intangible assets or immovable property.
介绍营业税
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
税务局：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。
纳税人：什么是应税业务？
税务局：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。
纳税人：不动产好理解，无形资产指什么？
税务局：指各种专有权，如专利权、专有技术、版权、商标等。
纳税人：计税收入如何确定？
税务局：大多数情况下指全部价款包括价外费用。
纳税人：预收的价款也计算在内吗？
税务局：对于无形资产和不动产是这样。
