generally speaking 英 [ˈdʒenərəli ˈspi:kɪŋ]
美 [ˈdʒɛnərəli ˈspikɪŋ]
generally speaking 词典解释
副词一般而言；概括地说；大抵；总而言之
generally speaking 情景对话
税收
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？
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？
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。
A:
does that include the turnover received in advance?
预收的价款也计算在内吗？
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！
generally speaking 网络解释
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一般来说
...但各地庆祝节日的日期( date )并不相同, 一般来说( generally speaking)大部分国家都在2月中下旬举行庆祝活动. 各国的狂欢节都颇具特色,但总的来说( in short ),都是以毫无节制的纵酒饮乐著称. 其中最负盛名( famous )的要数巴西的狂欢节....
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一般说来
...73 tap n. 轻打,水龙头; v. 轻打,轻敲,装上嘴子 | 74 generally speaking 一般说来 | 75 eastern a. 东部的,东方的...
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一般地说
...28strictly speaking严格地说, | 29generally speaking一般地说, | 30judging from...根据......判断,...
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一般而言
...②speak的习惯用语: | Generally speaking一般而言 | Frankly speaking坦白地说...
generally speaking
相关单词辨析
这组词都有“主要地，大量地”的意思，其区别是：
principally: 侧重居首要地位。
mainly: 指主要部分，突出在一系列事物中的相对重要性。
generally: 通常强调普遍性。
largely: 着重范围或分量大大超过别的成分。
chiefly: 侧重某人或某物在众多的人或物中占主要和显著地位。
primarily: 侧重基本地，首要地。
mostly: 强调数量占多半，近乎全部。
greatly: 通常强调程度的高。