名词捐款; 捐赠，赠送; 捐赠物
名词
1. 公共查询·英语单词
1. She made a donation of $5,000 to the Children''s Hospital.
她捐了五千美元给儿童医院。
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？
donation
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？
danci.edu.pub
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。
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. 捐赠：本页包含了立即付款(Buy Now),捐赠(Donation),增加到购物车(Add to Cart)及查看购物车(View Cart)等付款按钮支持的所有HTML变量. 将您选择的图片设置为显示在付款页面的左上角. 该图片的最大尺寸为750像素宽、90像素高.
2. donation
2. 捐献：不过在这里忍不住先为他介绍一下,他是采自由捐献(donation)方式,传达没有自我意识的澄净心灵,不崇尚高贵的瑜伽姿势,与表演心态,在这里大大的推荐,有机会来纽约别忘了这一个好康的地方.
1. 捐赠物;捐赠
A donation is something which someone gives to a charity or other organization.
e.g. Employees make regular donations to charity...
员工定期向慈善机构捐赠。
e.g. Charities appealed for donations of food and clothing for victims of the hurricane.
慈善机构呼吁为飓风的受害者们捐献食品和衣物。
noun
1. act of giving in common with others for a common purpose especially to a charity
Synonym: contribution
2. a voluntary gift (as of money or service or ideas) made to some worthwhile cause
Synonym: contribution