proprietary 英 [prəˈpraɪətri]
美 [prəˈpraɪəteri]
复数形式：proprietaries
proprietary 词典解释
形容词专有的，专利的；所有（人）的；（商品）专卖的
名词所有权，所有物；所有人；专卖药品；独家制造（及销售）的产品
proprietary 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！
proprietary 词典例句
形容词
-
For grease marks try a proprietary dry cleaner.
若要去除油污，可以试试一种专利干洗剂。
proprietary 网络解释
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专有的
...Q6:专有的(Proprietary)命令会是什么?Q7:定制的(Custom)命令会有哪些?Q8:选取(Select)类命令有哪些?Q9:盘点(Inventory)类命令有哪些?Q10:存取(Access)类命令有哪些?Q11:所谓冲突(collisions)是怎么回事,怎样抗冲突?G2用什么机制抗冲突的?...
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专属的
...ePlug AV标准或DS2公司专属的(proprietary)PLC技术都可以达到这样的效能. DS2的PLC晶片是采用具有1536个载波的OFDM调变技术,以及分时双工(TDD)或分频双工(FDD)的频道撷取方法. DS2晶片可以在1~34MHz之间工作,提供较宽松的动态工作范围(90dB),...
proprietary 英英释义
noun
-
an unincorporated business owned by a single person who is responsible for its liabilities and entitled to its profits
Synonym: proprietorship
adj
-
protected by trademark or patent or copyright
made or produced or distributed by one having exclusive rights
e.g. `Tylenol' is a proprietary drug of which `acetaminophen' is the generic form
proprietary [prəˈpraɪətri]
英语释义
1
a. protected by trademark or patent or copyright; made or produced or distributed by one having exclusive rights