原级：asset
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！
assets
1. 净值：资产净值(Assets):资产净值表示零售商真正所有,包括流动资产(Current Assets)与固定资产(Fixed Assets),流动资产是指可以在12个月内转换成现金的资产(如现金、应收帐款、存货),而固定资产则是营业上所需 的生财器具(如不动产、租赁装璜与设备).
2. 一、资产类：一、资产类 Assets | 流动资产 Current assets | 货币资金 Cash and cash equivalents
1. At Blackstone, the fund of hedge funds business is now the firm's largest by assets.
2. It disposed of the assets of failed savings and loans and then went out of business.
3. China's business tax covers the service industry, real estate and intangible assets.
4. The Chinese government has finally realized that simply owning a wealth of business assets does not necessarily mean they are productive.
5. It alleges that China is usurping Western jobs and worries over China's financial muscle to buy assets abroad.
6. Potanin and Prokhorov will have a right of first refusal to buy the assets.
7. The offer came after Minmetals had attempted to buy up copper assets in Africa in April.
8. \u0064\u0061\u006E\u0063\u0069\u002E\u0039\u0031\u0031\u0063\u0068\u0061\u002E\u0063\u006F\u006D
8. And the European debt crisis is widely seen as an opportunity to buy up assets in the developed region.
9. assets的反义词
9. China has moved aggressively to buy up energy assets overseas to help fuel its booming economy and improve its energy security.
10. It also doubled its assets in Asia outside Japan and Singapore to S $ 44 billion, buying shares in two of China's three biggest banks.
noun
1. anything of material value or usefulness that is owned by a person or company