trademark 英 [ˈtreɪdmɑ:k]
美 [ˈtreɪdmɑ:rk]
复数形式：trademarks
trademark 词典解释
名词（注册）商标；（人的行为或衣着的）特征，标记
trademark 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！
trademark 网络解释
-
商标 商标
...营销人员不能只促销品牌属性,而是利益 品牌最持久的涵义是它的价值, 品牌最持久的涵义是它的价值,文化和 个性 商标 商标(trademark) 商标 指企业用以标明自己所生产或经营的商品,...
trademark 英英释义
noun
-
a distinctive characteristic or attribute
Synonym: hallmark earmark stylemark
-
a formally registered symbol identifying the manufacturer or distributor of a product
verb
-
register the trademark of
e.g. The company trademarked their new gadget
-
mark with a brand or trademark
e.g. when this product is not branded it sells for a lower price
Synonym: brand brandmark
trademark [ˈtreɪdmɑ:k]
六级
考研
英语释义
1
n. a formally registered symbol identifying the manufacturer or distributor of a product
2
v. register the trademark of
相关单词辨析
这组词都有“商标”的意思，其区别是：
trademark: 指通过合法注册而印在商品上的特殊标记，即商标。
brand: 指生产厂家为自己的产品所取的专用名称。