consideration在线翻译

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。

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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？

consideration的近义词

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？

consideration的近义词

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。

consideration的近义词

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%。

consideration是什么意思

A：what you have said is very helpful, thank you.
      您说的对我太有帮助了，谢谢！

1. 仔细考虑;斟酌
    Consideration is careful thought about something.

    e.g. He said there should be careful consideration of the future role of the BBC.
           他说应该认真思考英国广播公司将来要扮演的角色。

2. 讨论;考虑
    If something is under consideration, it is being discussed.

consideration

    e.g. Several proposals are under consideration by the state assembly.
           有几个提案州议会正在讨论中。

3. 体贴;体谅;为人着想
    If you show consideration, you pay attention to the needs, wishes, or feelings of other people.

    e.g. Show consideration for other rail travellers...
           体谅其他铁路乘客。
    e.g. Really, her tone said, some people have absolutely no consideration.
           她的语气的确是在说有些人从不替他人考虑。

4. (尤指在计划或决定时)应考虑的因素
    A consideration is something that should be thought about, especially when you are planning or deciding something.

    e.g. They should not allow partisan political considerations or interests to cloud their judgment...
           他们不应该让党派政治因素或者党派利益影响自己的判断。
    e.g. A major consideration when choosing a dog is the size of your house and garden.
           选择狗时，一个重要的考虑因素是房子和花园的大小。

5. 考虑到;顾及
    If you take something into consideration, you think about it because it is relevant to what you are doing.

    e.g. The whole affair is bound to be taken into consideration when the Indian side is picked...
           如果选的是印度一方，整个事件必定会纳入考虑范围之中。
    e.g. Safe driving is good driving because it takes into consideration the lives of other people.
           安全驾驶是良好的驾驶习惯，因为它考虑到了他人的人身安全。