介詞強調數目或數量大網絡在…之上；在…上；在……上面
介詞
1. The enemy was upon us.
敵人逼近我們。
2. The Christmas holiday will soon be upon us.
圣誕節(jié)馬上就要來到了。
3. upon
3. We acted upon his instructions.
我們根據他的指示辦事。
4. upon的翻譯
4. The village stands upon a hill.
這個村莊坐落在一座小山上。
5. He climbed upon his horse.
他爬上馬背。
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，提供應稅業(yè)務、轉讓無形資產和出賣不動產都要交納營業(yè)稅。
upon的反義詞
A：what do you mean by the taxable services?
什么是應稅業(yè)務？
upon的反義詞
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，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?
不動產好理解，無形資產指什么？
B：it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各種專有權，如專利權、專有技術版權、商標等。
A：what about the tax base?
計稅收入如何確定？
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B：in most case, it is the total consideration received, including additional fees and charges.
大多數情況下指全部價款包括價外費用。
A：does that include the turnover received in advance?
預收的價款也計算在內嗎？
B：yes, it does in the case of transfer of the intangible assets or immovable property .
對于無形資產和不動產是這樣。
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.
不動產的無償贈送要視同銷售，不過計稅額要經過核定。
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 .
按收入當日或當月一日的匯率換算。
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. upon
1. 在...之上,迫近：He went up the stairs. 他上了樓梯. | upon 在...之上,迫近.... | It's not polite to look down upon him. 蔑視他是不禮貌的.
2. 在...上：Upgrade升級 | Upon在-上 | Usable可用合用
3. 一...就：In perspective 正確的 | Upon 一...就 | Context 環(huán)境
1. 在…上
If one thing is upon another, it is on it.
e.g. He set the tray upon the table...
他把盤子放在桌子上。
e.g. He bent forward and laid a kiss softly upon her forehead...
他彎身向前，在她額頭上輕輕一吻。
2. 一…即…；一…就…
You use upon when mentioning an event that is followed immediately by another event.
e.g. The door on the left, upon entering the church, leads to the Crypt of St Issac...
一進教堂左邊的那扇門通往圣以撒墓。
e.g. Upon conclusion of these studies, the patient was told that she had a severe problem.
這些研究的結果出來后，病人被告知她的病情嚴重。
3. （用于名詞疊用，表示數量多）
You use upon between two occurrences of the same noun in order to say that there are large numbers of the thing mentioned.
e.g. Row upon row of women surged forwards...
一排排的女人涌上前去。
e.g. I looked across the mountains, ridge upon ridge.
我放眼綿延起伏的群山。
4. 將要發(fā)生；馬上來臨
If an event is upon you, it is just about to happen.
upon的反義詞
e.g. The long-threatened storm was upon us...
醞釀多時的暴風雨就要向我們襲來。
e.g. The wedding season is upon us...
結婚旺季就要來了。