动词使服从，使遭受
容易遭受，受…管制
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！
1. 服从：远离紧迫和必要性,也缺位了生死攸关的因素,,在绝大多数社会空间里的学术机构都是仅仅只有能力提供以上这些的--他们遵循偏见和先入之见(PARTI PRIS)的逻辑,就像在一个审判室中,并置的不是逻辑判断,服从(subject to)关于一致性的唯一标准,
2. 使受到,使遭遇：stuff with 用...把...堵住 | subject to 使受到,使遭遇 | succeed in 在...成功
1. If an act brings no serious damage to the society, the actor should not be subject to criminal punishment.
2. The housing market in China is subject to several taxes, from land appreciation tax and arable land occupation tax to stamp tax and business tax.
3. Upgraded from a legislative act in effect for 19 years, the law features an addition of 165 new offences subject to penalties.
4. subject to的翻译
4. The deal is subject to approval by shareholders and the China Banking Regulatory Commission.
5. He said the PLA Garrison would fully cooperate with the police and the judiciary, while that officer would be subject to disciplinary action based on military rules.
6. Lu also drew attention to the subject of cafeteria establishment and management, adding that publicity is needed to ensure information remains available to the public.
7. They say it is essential that a president receive candid advice from advisers not subject to congressional subpoenas.
8. When the reporter asked why cardboard filler was being used, the interview subject said it was done to lower costs.
9. Enterprises subject to online customs supervision are also governed by this Article when carrying out processing trade of products under the restricted category.
10. Roman Catholic nuns and priests joined the campaign to revoke the law, saying that water was a human right that should not be subject to market rules.