專利權(quán), 執(zhí)照, 專利品

• Did you take out a patent on your design?
• 你是否取得一項(xiàng)設(shè)計(jì)的專利人人操人人插人人摸？

專利的, 顯著的, 新奇的, 特許的

• It was a patent impossibility.
• 這顯然是不可能黄色丝袜a片。

• This is a fact patent to the world.
• 這是全世界都明白的事實(shí)天天操,综合色。

取得...的專利權(quán), 請(qǐng)準(zhǔn)專利

• The government patented the device to its inventor.
• 政府給予發(fā)明者專利權(quán)一級帶毛片。

my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

我公司馬上就要營(yíng)業(yè)了日韩欧美视頻，能介紹一下營(yíng)業(yè)稅的知識(shí)嗎又黄又猛的视频免费？

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 .

盡我所能吧！一般地說国产毛片视频自拍三级网，提供應(yīng)稅業(yè)務(wù)国产免费久久久久久久精品、轉(zhuǎn)讓無形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納營(yíng)業(yè)稅。

what do you mean by the taxable services?

什么是應(yīng)稅業(yè)務(wù)欧美变态区另类？

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.

稅法有明確的規(guī)定黄片一级毛片国产。比如交通運(yùn)輸、建筑安裝中文字幕福利、金融保險(xiǎn)等欧美aaaaaaaa片。不包括加工、修理无码专区日韩精品无码字幕、修配業(yè)務(wù)自偷自拍亚洲一区二区，因?yàn)樗鼈円U增值稅。

it is easy to understand the immovable property, but what do you mean by the intangible asset?

不動(dòng)產(chǎn)好理解国产成人情侣在线手机免费观看视频，無形資產(chǎn)指什么97国产乱伦无码？

it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

指各種專有權(quán)，如專利權(quán)日韩一日韩欧美中文字幕、專有技術(shù)版權(quán)免费成年人在线、商標(biāo)等。

what about the tax base?

計(jì)稅收入如何確定任我操在线？

in most case, it is the total consideration received, including additional fees and charges.

大多數(shù)情況下指全部?jī)r(jià)款包括價(jià)外費(fèi)用日韩,国产黄色网站。

does that include the turnover received in advance?

預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎？

yes, it does in the case of transfer of the intangible assets or immovable property .

對(duì)于無形資產(chǎn)和不動(dòng)產(chǎn)是這樣国产中文字幕一级片在线观看。

and what about the donation?

無償贈(zèng)送吶美女的胸又www又黄的视频无卡顿？

the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

不動(dòng)產(chǎn)的無償贈(zèng)送要視同銷售，不過計(jì)稅額要經(jīng)過核定人人操日日。

what can we do if we receive turnover in the form of foreign currency?

收款是外幣怎么辦中国一级黄片免费在线观看？

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 .

按收入當(dāng)日或當(dāng)月一日的匯率換算。

how about the tax rate?

營(yíng)業(yè)稅稅率是多少操逼冒白浆？

in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

一般是3%到達(dá)5%乱伦视频综合网，娛樂業(yè)是5%到20%。

what you have said is very helpful, thank you.

您說的對(duì)我太有幫助了人人干,人人摸,人人操，謝謝欧美一级婬片人妻大片！