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。

definite

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。

definite的反义词

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。

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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. 明确的;确定的
    If something such as a decision or an arrangement is definite, it is firm and clear, and unlikely to be changed.

definite什么意思

    e.g. It's too soon to give a definite answer...
           要给出一个明确的答复，现在还为时过早。
    e.g. Her Royal Highness has definite views about most things...
           女王陛下对大多数事情都有明确的观点。

2. (证据或信息)确凿的，确切的
    Definite evidence or information is true, rather than being someone's opinion or guess.

    e.g. We didn't have any definite proof...
           我们没有任何确实的证据。
    e.g. If you have any definite news of my husband, please let me know...
           如果有我丈夫的确切消息，请一定告诉我。

3. 清楚的;明显的;无疑的
    You use definite to emphasize the strength of your opinion or belief.

    e.g. There has already been a definite improvement...
           已经有了显著的改进。
    e.g. That's a very definite possibility.
           那是很有可能的。

4. 肯定的;有把握的
    Someone who is definite behaves or talks in a firm, confident way.

    e.g. Mary is very definite about this.
           玛丽对此非常肯定。

5. 清晰的;分明的
    A definite shape or colour is clear and noticeable.

definite的近义词

    e.g. Studying his face in the bathroom mirror he wished he had more definite features.
           看着浴室镜子中的脸，他真希望自己的五官能够更分明一些。