upon 英 [əˈpɒn]
美 [əˈpɑ:n]
upon 词典解释
介词在…上面；当…时候
upon 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！
upon 词典例句
介词
-
The enemy was upon us.
敌人逼近我们。
-
The Christmas holiday will soon be upon us.
圣诞节马上就要来到了。
-
We acted upon his instructions.
我们根据他的指示办事。
-
The village stands upon a hill.
这个村庄坐落在一座小山上。
-
He climbed upon his horse.
他爬上马背。
upon 网络解释
-
在...之上,迫近
...He went up the stairs. 他上了楼梯. | upon 在...之上,迫近.... | It's not polite to look down upon him. 蔑视他是不礼貌的....
-
在...上
...Upgrade升级 | Upon在-上 | Usable可用合用...
-
一...就
...In perspective 正确的 | Upon 一...就 | Context 环境...
upon [əˈpɒn]
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英语释义
1
prep. On; -- used in all the senses of that word, with which it
相关单词辨析
这组词都有“轻视，蔑视”的意思，其区别是：
scorn: 语气较强，指极端的蔑视，常伴有愤怒或恼怒的情感。
look down upon: 指自视地位优越而蔑视他人或事。
despise: 指由于卑鄙、软弱，渺小或无价值等而被轻视。