名词
1. Ability to get along with people is an asset in business.
在商业界善跟别人相处是可贵的优点。
2. The bank has assets of over five million pounds.
这家银行有五百万英镑以上的资产。
3. Good health is a great asset.
健康的身体是一笔极大的财富。
税收
A:my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了,能介绍一下营业税的知识吗?
B: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 .
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。
A:what do you mean by the taxable services?
什么是应税业务?
B: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.
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。
A:it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解,无形资产指什么?
B:it means the royalties, include 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?
计税收入如何确定?
B:in most case, 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。
A:does that include the turnover received in advance?
预收的价款也计算在内吗?
B:yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
asset的翻译
A:and what about the donation?
无偿赠送呐?
B:the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售,不过计税额要经过核定。
A:what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办?
B: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 .
按收入当日或当月一日的汇率换算。
A:how about the tax rate?
营业税税率是多少?
B:in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%,娱乐业是5%到20%。
A:what you have said is very helpful, thank you.
您说的对我太有帮助了,谢谢!
1. asset是什么意思
1. 有用的东西;优点;长处:3.amplify 放大;加强;扩展 | 4.asset 有用的东西;优点;长处 | 6.corporation 法人;公司
2. asset什么意思
2. 资产,有价值的东西:assessment n. 评价,评估 | asset 资产,有价值的东西 | assign v. 指派;分配,布置;指定
3. asset的解释
3. asset:array spatial sensitivity encoding technique; 阵列空间敏感编码技术
1. 有用的物(或人);财富
Something or someone that is an asset is considered useful or helps a person or organization to be successful.
e.g. Her leadership qualities were the greatest asset of the Conservative Party...
她的领导才能是保守党最宝贵的财富。
e.g. His Republican credentials made him an asset.
他作为共和党人的资历成了他的一笔财富。
2. 资产;财产
The assets of a company or a person are all the things that they own.
asset的反义词
e.g. By the end of 1989 the group had assets of 3.5 billion francs.
到1989年底该集团拥有的资产达35亿法郎。
noun
1. a useful or valuable quality
Synonym: plus