of the day

在地铁站

A：Let’s go to Wangfujing by bus.
我们坐公共汽车去王府井吧。

of the day的反义词

B：Better take the subway. It’s faster, and more convenient.
最好乘地铁，地铁更快，更方便。

A：O.K, it will be a new experience for me.
可以，这对我来说也是一次新的经历。

B：We have a rather comprehensive subway system here. You can get almost anywhere rather quickly on a subway, especially at this time of day when the traffic is heavy…
我们这儿有相当广泛的地铁系统，你可以坐地铁迅速到达任何地方，特别是在白天的这个交通高峰期……

A：Where do we pay the fare?
我们在哪里付车费？

of the day是什么意思

B：Just give the man standing there 3 yuan and he’ll give you a token. Then, you slip it into the slot at the turnstile and push the turnstile to get in.
给售票员3 元，他会给你一张辅币。你在入口处那儿把辅币塞进投币孔，就能推转门去了。

A：Let me pay for it. Where can I get a subway map?
让我来付费，我在哪儿能买到地铁图？

B：Ask the worker who sells tokens to give you one. It’s free of charge. Actually maps showing subway routes are posted at most stations.
向售货员要一张，那是免费的，实际上大多数地铁站都贴有线路图。

A：Do I have to pay an additional fare to change trains?
换乘地铁时，我还要付费吗？

B：No, you don’t have to. Here comes the train.
不用，车来了。

A：Be careful! Subway doors open and close automatically.
小心，车门是自动开关的。

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？

of the day

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？

of the day的近义词

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？

of the day什么意思

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？

of the day

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。

of the day是什么意思

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！