形容词
1. intangible
1. Stocks and bonds are intangible property.
股票和证券是无形财产。
2. Sound and light are intangible.
声和光是触摸不出的。
3. We felt an intangible presence in the conference room.
我们感到会议室里有一种难以捉摸的东西。
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。
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？
intangible的反义词
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. 无形的：所以,关系是私人的(personal),不可见(无形)的(intangible),对等互惠的(reciprocal),含有功利性的(utilitarian),它同时是可以透过介绍或认识而延伸扩大的(transferable)(Luo,1995).
2. 无形：唯有不断重企业内,外部环境乃是相辅相成,彼此相互调适而成为一个均衡(balance)的耐集合性(collective)与核心能耐动态性(dynamic)具体而言,企业资源就是组织中任何有形(tangible)与无形(intangible)的LCD)产品,STN液晶(STN-LCD)产品,
3. 不可触知的：神圣的、不可触知的(Intangible)这一观念而奋斗过,但那只是停留于抽能理解. 教育青年是为培养他们认识当国家公民(citoyens)的未来任务. 皮埃尔 弗蒂奥(Pierre Fatio)被枪决了. 1734 年和1737 年发生的两次civil)与野蛮人(l'homme sauvage)的对立,
1. 无形的;不易捉摸的;难以确定的
Something that is intangible is abstract or is hard to define or measure.
e.g. There are intangible benefits beyond a rise in the share price.
除股价上升之外还有无形利益。