upon [ə'pɔn]

upon的基本解释

prep.

在...之上, 迫近, 紧接着

• The enemy was upon us.
• 敌人逼近我们。

• The Christmas holiday will soon be upon us.
• 圣诞节马上就要来到了。

• We acted upon his instructions.
• 我们根据他的指示办事。

• The village stands upon a hill.
• 这个村庄坐落在一座小山上。

• He climbed upon his horse.
• 他爬上马背。

与upon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！

与upon相关的网络例句 [注：此内容来源于网络，仅供参考]

If you can improve upon it, I

如果你可以改善的地方，我

I have done my best to help you, and now it is upon you.

我已尽我所能帮助你了，现在就看你自己了。

I am not to be imposed upon.

我是不会上当的。

I don't know how you look upon this matter .

我不知道你怎么看待这件事。

I don't know how you look upon this matter.

我不知道你对这事怎么看。

与upon相关的网络解释 [注：此内容来源于网络，仅供参考]

upon：在

习(pravam consuetudinem fucandi)居然没有被民法和教会法注意到;我"[培根说:]'物理学引导(directs)我们走狭窄崎岖的小径,因为它是自然本性再现在(upon)各种对象上的最终可能性:'这就是说,象他解释的试图加以解释的时候,

upon：在...之上,迫近

He went up the stairs. 他上了楼梯. | upon 在...之上,迫近.... | It's not polite to look down upon him. 蔑视他是不礼貌的.

upon：在...上

Upgrade升级 | Upon在-上 | Usable可用合用

upon：一...就

In perspective 正确的 | Upon 一...就 | Context 环境

call upon：号召

tight in schedule 日程紧凑 | call upon 号召 | conservation benefits 节水的好处