名詞商標(biāo)；標(biāo)記；招牌動作；特征網(wǎng)絡(luò)注冊商標(biāo)；牌號；商標(biāo)權(quán)
稅收
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(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。
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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(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)情況下指全部價(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？
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(jì)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。
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. 商標(biāo) 商標(biāo)：營銷人員不能只促銷品牌屬性,而是利益 品牌最持久的涵義是它的價(jià)值, 品牌最持久的涵義是它的價(jià)值,文化和 個(gè)性 商標(biāo) 商標(biāo)(trademark) 商標(biāo) 指企業(yè)用以標(biāo)明自己所生產(chǎn)或經(jīng)營的商品,
1. 商標(biāo)
A trademark is a name or symbol that a company uses on its products and that cannot legally be used by another company.
trademark的意思
2. 標(biāo)志;特點(diǎn)
If you say that something is the trademark of a particular person or place, you mean that it is characteristic of them or typically associated with them.
e.g. ...the spiky punk hairdo that became his trademark.
成為他標(biāo)志的朋克刺猬頭
e.g. …the designer bars which have become the new trademark of the city.
已成為這個(gè)城市新標(biāo)志的時(shí)尚酒吧