1. We need a replacement for the secretary who left.
    我们需要一个人代替已离职的秘书。

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？

replacement的意思

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？

公共查询·英语单词

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。

replacement在线翻译

A：does that include the turnover received in advance?
      预收的价款也计算在内吗？

replacement的意思

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. 替换：薄膜设计 (Thin Film Design) 其中包含许多的功能及主要特色 光学(Optical),物理(Physical),大量(massive)层的厚度定义 Ruget , 数学操作 , Herpin 替换(replacement) 光学和物理厚度的转换 群组和层数的转换 反向设计(reverse de

2. 更换：不可避免得要介绍一些图形(Graph)理论,因为前者是后者的一分支,所用的语言也是后者的语言. 6.7 更换(Replacement)问题6.8 搜索(Search)问题6.9 竞争(Competitive)问题

3. 重置：重置(Replacement)方案.(1) 扩充(Expansion)案例(2) 重置(Replacement)案例敏感度分析(Sensitivity analysis)指变动某一影响未来现金流量或折现率的因素的假设,并同时假设其它影响因素不变,然后分析此单一因素变动与其变动幅度对NPV之影响.(如毛利率变动:6%,

1. 替代;替换;取代
    If you refer to the replacement of one thing by another, you mean that the second thing takes the place of the first.

replacement

    e.g. ...the replacement of damaged or lost books.
           受损或丢失图书的更换或补充

2. 替补(成员或队员)；接替者
    Someone who takes someone else''s place in an organization, government, or team can be referred to as their replacement .

    e.g. Taylor has nominated Adams as his replacement...
           泰勒提名亚当斯接替他。
    e.g. The 18-year-old made his debut last week as a replacement for the injured Gordon Durie.
           这个18岁选手作为受伤的戈登·迪里的替补在上周首次出场。

1. the act of furnishing an equivalent person or thing in the place of another

    e.g. replacing the star will not be easy

    Synonym: replacing

2. a person or thing that takes or can take the place of another

    Synonym: substitute

3. an event in which one thing is substituted for another

    e.g. the replacement of lost blood by a transfusion of donor blood

    Synonym: substitutionpermutationtranspositionswitch

4. a person who follows next in order

    e.g. he was President Lincoln''s successor

    Synonym: successor

5. someone who takes the place of another person

    Synonym: surrogatealternate

6. filling again by supplying what has been used up

    Synonym: refillingreplenishmentrenewal