replacement什么意思

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

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，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。

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。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業(yè)務(wù)，因為它們要繳增值稅。

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

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)情況下指全部價款包括價外費用。

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

B：yes, it does in the case of transfer of the intangible assets or immovable property .
      對于無形資產(chǎn)和不動產(chǎn)是這樣。

A：and what about the donation?
      無償贈送吶？

B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
      不動產(chǎn)的無償贈送要視同銷售，不過計稅額要經(jīng)過核定。

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。

replacement的翻譯

A：how about the tax rate?
      營業(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%，娛樂業(yè)是5%到20%。

A：what you have said is very helpful, thank you.
      您說的對我太有幫助了，謝謝！

1. 替代;替換;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.

    e.g. ...the replacement of damaged or lost books.
           受損或丟失圖書的更換或補充

2. 替補(成員或隊員)；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...
           泰勒提名亞當(dāng)斯接替他。
    e.g. The 18-year-old made his debut last week as a replacement for the injured Gordon Durie.
           這個18歲選手作為受傷的戈登·迪里的替補在上周首次出場。