taxable是什么意思 taxable在线中文翻译

taxable 英 [ˈtæksəbl] 美 [ˈtæksəbəl]

taxable 词典解释

形容词应纳税的

taxable 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!

taxable 网络解释

  1. 可征税的
    ...tax avoidance 避税 | taxable 可征税的 | taxation 征税...
  2. 应纳税的
    ...Tax-exempt 免税 | Taxable 应纳税的 | Taxation 税务,税收...
  3. 应课税
    ...tax year 课税年度 | taxable 应课税 | taxable bracket 应课税组别...
  4. 可征税的;应纳税的
    ...Tax Year 课税年度;纳税年度 | Taxable 可征税的;应纳税的 | Taxable Earnings 应税收入...

taxable 英英释义

adj
  1. (of goods or funds) subject to taxation
    e.g. taxable income
    e.g. nonexempt property
    Synonym: nonexempt

taxable [ˈtæksəbl]

中文翻译
1
adj. 应纳税的;可征税的
英语释义
1
a. (of goods or funds) subject to taxation