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。
Notes 注释
levy [livi] v. 征收，征集，征税
taxable [t 8ksbl] a.应纳税的，可征税的
intangible [int 8ndbl] a. 无形的，触摸不到的，难以理解的
intangible asset无形资产
immovable [imuvbl] a. 不动的，固定的，不改变的
mmovable property不动产
stipulate [stipjuleit] v.规定，保证
replacement [ripleismnt] n.更换，替换，代替者
patent right专利权
proprietary technology专有技术
copy right版权
trademark right商标权
小叮咛
①I will try my best. 尽我所能吧！try one’s best 尽全力……，相当于 do one’s best ……，两者后面都接动词不定式，例如：I’ll do my best to do it well. 我会尽全力做好的。其他的表达还有 to the best of one’s abilities，as best one may，as best as one can。
Bank Service
银行业务
Classic Sentences 经典句子
01|Can you change me some money， please
能否请你给我兑换一些钱？
02|Would you kindly sign the exchange form， giving your name and address
请在兑换单上签字，写出你的姓名和地址好吗？
03|I’d like to know if you could change this money back into U.S. dollars for me.
我想知道能否把这笔兑回成美元。
04|Could you give me some small notes
给我一些小票好吗？
05|Enclosed we hand you a statement of account to date， showing a balance of $20，000 in our favour， which we trust will be found in order.
到目前为止，我公司应收帐尚有二万美元。兹奉上结算报告书一份，敬请查收为荷。
06|This account is under examination， and if found correct， it shall be carried to a new accout， in conformity with your instructions.
上开帐目，现正核对，如无错误，将遵照贵公司的指示，将转入新开的帐户内。
07|We hand you our account on the bar iron， amounting to $512，000， which kindly pass to our credit.
兹奉上棒铁总价为51.2万美元清单一份，恳请列入我公司贷方账项为荷。
08|We shall be pleased to receive a fixed deposit for any amount more than $1，000， for a period over six months at the rate of 6% p.a.
定期存款的条件为年利6%，存期6个月以上，只要金额1000美元，我们均乐意接受。
09|You should provide some supporting materials for opening an export L/C.
你需要为开立出口信用证提供一些相关的证明。
10|Please make an application form .
请填写一份申请表。
11|Generally speaking， commercial banks account for most of international trading financing.
一般来说，商业银行负责大多数的国际贸易融资。
12|Please provide us a duplicate copy of your business license， the original copy of the exporting contract，authorized permit for exporting，applications for paying of foreign exchanges，and reference form export.
请您提供一下营业执照的副本、原始的出口合同、出口许可证、外汇付款申请以及出口付款证明。
13|How much do you want to honor it in case
你打算兑付多少现金呢？
14|I need 300 dollars in 100-dollar cheques.
我要300美元票面为100美元的支票。
15|Commercial finance companies specialize in high-risk secured loans.
商业金融公司专门从事高风险的担保贷款。
Useful Dialogue 实用会话
Banking Business
Customer： Good morning， sir. I am from Japan. My English is poor. Can you help me
Clerk： It is my pleasure， but I think it would be better for you to tell me what you want to do.
Customer： Oh， I want to change some money， but I do not know how to fill out the exchange memo.
Clerk： Would you care to give me your passport and write your name on the paper
Customer： There you are. My name is Tanaka.
Clerk： Good. I will fill out the exchange memo for you now. Why do not you take a seat over there for a moment
Customer： I would like to. Thanks.
Clerk： Hello， Mr. Tanaka. I was wondering if you would ever thought of conversing the unused Renminbi back into Japan yen later
Customer： Yes， if I will have Renminbi left.
Clerk： So， If I may make a suggestion ， please keep your exchange memo safe，
Customer： Thank you indeed. I will do that.
Clerk： Not at all.
银行业务
顾客：你好，先生。我是日本人。我的英语不太好，你能帮忙吗？
职员：很高兴为您效劳，但我想您最好告诉我您想要干什么。
顾客：啊，我想兑换些钱，但不知道怎样填写兑换水单。我不会看
英文。
职员：您能把您的护照给我，并把您的名字写在这张纸上吗？
顾客：给你护照和姓名，我叫田中。
职员：好，我现在就为您填写这张兑换水单。您请在那里坐一会
行吗？
顾客：好的，谢谢。
职员：您好，田中先生，不知道您是否考虑到以后要把没有用完的人民币兑换成日元呢？
顾客：是的，如果有没用完的人民币的话，就要换成日圆。
职员：那么，如果我还可以提一个建议的话，请您保管好您的这张兑换水单。
顾客：我会保管好的。谢谢。
职员：不用谢。
Notes 注释
exchange [ikstein] n.交换，交流，兑换
passport [pɑspt] n.护照，通行证，手段
converse [knvs] n.交谈，谈话，认识
memo [memu] n. 备忘录
小叮咛
①Would you care to give me your passport and write your name on the paper. 您能把您的护照给我，并把您的名字写在这张纸上吗？care 的用法有多种1. 用作名词：表示“注意”、“小心”、“关心”等，均为不可数名词。如：You must do it with great care. 你必须十分小心地做它。2. 用作动词：注意以下用法：(1) 后接不定式，表示“愿意”、“喜欢”、“想要”，通常用于否定句、疑问句或条件句等。如：Would you care to go for a walk 你想去散散步吗 (2) 后接从句，表示“在乎”“在意”等，多用于否定句或疑问句，偶尔也用于肯定句。如：I really care whether we win or lose. 我们是输是赢我真的很在乎。4. 用于 care for (1) 表示“喜欢”，通常用于否定句或疑问句。如：He doesn’t care much for music. 他不大喜欢音乐。(2) 表示“照看”、“照顾”(可用于各种句型)。如：Who will care for him if his wife dies 假若他妻子死了，谁来照顾他？
Trade Fair
商展
Classic Sentences 经典句子
01|This model can run any software or DOS program and IBM personal computer can run.
这个模型能运行所有的软件、DOS程序以及IBM个人计算机所能运行的。
02|Are all the components made here in Taiwan
零件全都是台湾制造的吗
03|Would you like a packet of our promotional literature
给您看看我们的宣传资料包吗？
04|I see your computer is fully IBM compatible.
我发现你们的电脑可以和IBM完全相容。
05|Were a high-volume， discount mail-order house.
我们是大规模的折价邮购公司
06|I wonder if you can give me more information about this computer model you’re showing
我想知道你们可不可以给我更多有关你们正在展示的这台计算机模型的信息？
