在...之上, 迫近, 緊接著

• The enemy was upon us.
• 敵人逼近我們。

• The Christmas holiday will soon be upon us.
• 圣誕節(jié)馬上就要來(lái)到了色五月天小说。

• We acted upon his instructions.
• 我們根據(jù)他的指示辦事91精品国产肉丝高跟在线。

• The village stands upon a hill.
• 這個(gè)村莊坐落在一座小山上。

• He climbed upon his horse.
• 他爬上馬背一级做全人爱国产乱伦视频。

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www嗯啊，能介紹一下?tīng)I(yíng)業(yè)稅的知識(shí)嗎？

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 .

盡我所能吧被干视频！一般地說(shuō)超爽超舒服黄色一级A片视频，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無(wú)形資產(chǎn)和出賣(mài)不動(dòng)產(chǎn)都要交納營(yíng)業(yè)稅狠狠色欧美亚洲综合色2019。

what do you mean by the taxable services?

什么是應(yīng)稅業(yè)務(wù)日韩在线观看自拍网址视频免费？

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。比如交通運(yùn)輸欧美视频在线中文字幕、建筑安裝毛片AAAAAAA免费视频、金融保險(xiǎn)等性26uuuu欧美。不包括加工、修理国产精品资源站在线、修配業(yè)務(wù)欧美色z，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)好理解视频一区视频二区日韩欧美，無(wú)形資產(chǎn)指什么人人上人人操人人干？

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

指各種專(zhuān)有權(quán)，如專(zhuān)利權(quán)国产性交一级片、專(zhuān)有技術(shù)版權(quán)免费的一级黄色网站、商標(biāo)等AV无码午夜福利一区二区三区。

what about the tax base?

計(jì)稅收入如何確定亚洲美女高潮久久久久久？

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。

does that include the turnover received in advance?

預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎A几黄色视频？

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

對(duì)于無(wú)形資產(chǎn)和不動(dòng)產(chǎn)是這樣xx视频网站。

and what about the donation?

無(wú)償贈(zèng)送吶？

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(wú)償贈(zèng)送要視同銷(xiāo)售中文av在线网站，不過(guò)計(jì)稅額要經(jīng)過(guò)核定亚洲特大黄色网站。

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

收款是外幣怎么辦？

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huangse网站手机在线观看品爱网。

how about the tax rate?

營(yíng)業(yè)稅稅率是多少欧美chengren在线？

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%，娛樂(lè)業(yè)是5%到20%这里只有99精品。

what you have said is very helpful, thank you.

您說(shuō)的對(duì)我太有幫助了午夜黄色日韩，謝謝！