能介绍一下营业税的知识吗 Would you please give the general introduction of the business tax？
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 case， 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 .
Taxpayer： and what about the donation？
Tax official： the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
Taxpayer： what can we do if we receive turnover in the form of foreign currency？
Tax official： you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month， that the Taxable item happened .
Taxpayer： how about the tax rate？
Tax official： in general， the rate is from 3% to 5%， but the entertainment is from 5% to 20%.
Taxpayer： what you have said is very helpful， thank you .