英语人>词典>英汉 : patent的中文,翻译,解释,例句,音标,同义词,情景对话,拼写相似词汇
patent的中文,翻译,解释,例句,音标,同义词,情景对话,拼写相似词汇

patent ['pætnt; 'peitnt]

第三人称单数:[patents]  动词过去式:[patented]  过去分词:[patented]  现在分词:[patenting]  
patent的基本解释
n.

专利权, 执照, 专利品

  • Did you take out a patent on your design?
  • 你是否取得一项设计的专利?
adj.

专利的, 显著的, 新奇的, 特许的

  • It was a patent impossibility.
  • 这显然是不可能。
  • This is a fact patent to the world.
  • 这是全世界都明白的事实。
vt.

取得...的专利权, 请准专利

  • The government patented the device to its inventor.
  • 政府给予发明者专利权。
patent的同义词
adj. evident · plain · unmistakable · apparent · manifest
与patent相关的情景对话
商务外贸/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!