in case of 英 [in keis ɔv]
美 [ɪn kes ʌv]
in case of 词典解释
形容词万一，如果；防备
in case of 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！
in case of 网络解释
-
假如,防备
...in a hurry 匆忙,急于 | in case of 假如,防备 | in a moment 立刻,一会儿...
-
假如,如果发生;防备
...sum up the case 概括事实 | in case of 假如,如果发生;防备 | in no case 无论如何不,决不...
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倘若,万一
...in addition to 除......以外 | in case of 倘若,万一 | in conflict with 和......冲突...
-
假如,万一
...in brief 简言之;以简洁的形式 | in case of 假如,万一... | in case 假如;免得...
in case of [in keis ɔv]
相关单词辨析
这组词都有“例子、事例”的意思，其区别是：
specimen: 可与sample换用，但常指人或物中选出的有代表性部分，或指供科研、化验或检验用的标本。
illustration: 指用来说明、解释某种理论或看法而引用的例证。
case: 多指需要加以认真研究的实例，如病例，案例等。
example: 普通用词，指能代表同类事物性质或一般规律的典型例子。
instance: 多指用于说明、支持或反证一般事实或理论的事例。
sample: 通常指样品。
event: 重大事件
occasion: 场合，时刻，机关
indicate: 小事件
case: 事实，情况，实例