A：my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
      我公司馬上就要營(yíng)業(yè)了，能介紹一下?tīng)I(yíng)業(yè)稅的知識(shí)嗎？

proprietary什么意思

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 .
      盡我所能吧！一般地說(shuō)，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無(wú)形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納營(yíng)業(yè)稅。

proprietary的反義詞

A：what do you mean by the taxable services?
      什么是應(yīng)稅業(yè)務(wù)？

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.
      稅法有明確的規(guī)定。比如交通運(yùn)輸、建筑安裝、金融保險(xiǎn)等。不包括加工、修理、修配業(yè)務(wù)，因?yàn)樗鼈円U增值稅。

u0039u0031u0031u67E5u8BE2u00B7u82F1u8BEDu5355u8BCD

A：it is easy to understand the immovable property, but what do you mean by the intangible asset?
      不動(dòng)產(chǎn)好理解，無(wú)形資產(chǎn)指什么？

proprietary的近義詞

B：it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
      指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、商標(biāo)等。

A：what about the tax base?
      計(jì)稅收入如何確定？

B：in most case, it is the total consideration received, including additional fees and charges.
      大多數(shù)情況下指全部?jī)r(jià)款包括價(jià)外費(fèi)用。

A：does that include the turnover received in advance?
      預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎？

proprietary在線翻譯

B：yes, it does in the case of transfer of the intangible assets or immovable property .
      對(duì)于無(wú)形資產(chǎn)和不動(dòng)產(chǎn)是這樣。

A：and what about the donation?
      無(wú)償贈(zèng)送吶？

B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
      不動(dòng)產(chǎn)的無(wú)償贈(zèng)送要視同銷售，不過(guò)計(jì)稅額要經(jīng)過(guò)核定。

A：what can we do if we receive turnover in the form of foreign currency?
      收款是外幣怎么辦？

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 .
      按收入當(dāng)日或當(dāng)月一日的匯率換算。

A：how about the tax rate?
      營(yíng)業(yè)稅稅率是多少？

B：in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
      一般是3%到達(dá)5%，娛樂(lè)業(yè)是5%到20%。

A：what you have said is very helpful, thank you.
      您說(shuō)的對(duì)我太有幫助了，謝謝！

1. 專利的；專賣的
    Proprietary substances or products are sold under a trade name.

    e.g. ...some proprietary brands of dog food...
           一些狗糧的專利品牌
    e.g. We had to take action to protect the proprietary technology.
           我們必須采取措施保護(hù)專利技術(shù)。

2. （態(tài)度）以所有者自居的
    If someone has a proprietary attitude towards something, they act as though they own it.

proprietary

    e.g. Directors weren't allowed any proprietary airs about the product they made.
           主管們不允許對(duì)他們生產(chǎn)的產(chǎn)品以所有者自居。