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？

trademark在线翻译

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？

danci.911cha.com

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。

trademark

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%。

trademark

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

1. 商标 商标：营销人员不能只促销品牌属性,而是利益 品牌最持久的涵义是它的价值, 品牌最持久的涵义是它的价值,文化和 个性 商标 商标(trademark) 商标 指企业用以标明自己所生产或经营的商品,

1. trademark

1. It is very applicable to die cut free paper adhesive tape, Dacron film trademark and laser anti-false trademark.
    它是非常适用于模切无纸胶带，涤纶薄膜商标及镭射防伪商标。

2. Long-term professional registration companies in Hong Kong, BVI, British companies, American companies, companies Brunei, Mauritius, Bermuda, Canada and other overseas companies; long-term applications for trademark in Hong Kong, France trademarks, trademarks Madrid, the EU trade mark, British trademark, trademark registration in China, International Standard Serial Number ISSN, ISBN ISBN Registration; long-term professional register 100, 000 -5 billion in foreign-owned companies, wholly foreign-owned, foreignפrepresentative offices, joint ventures, individual industrial and commercial households, the general taxpayer to apply for has set up a company for all kinds of changes, set up branch offices; professional to do the long-term investment in Hong Kong immigrants, Macao migrants, skilled migrants in Canada, Germany Business Immigration; long-term off-the-shelf company for sale, various corporate changes, inspection, business secretary, Wanted around the agent; proxy account long-term returns, receive invoices, tax advisory, the National Government rent replacement.
    长期专业注册香港公司、BVI公司、英国公司、美国公司、汶莱公司、模里西斯、百慕达、加拿大公司等海外公司；●长期申请香港商标、法国商标、马德里商标、欧盟商标、英国商标、中国商标注册，国际标准刊号ISSN、书号ISBN注册；●长期专业注册10万-5亿内外资公司、外商独资、外资驻深代表处、中外合资、个体工商户、一般纳税人申请、已成立公司各类变更、设立分公司；●长期专业做香港投资移民、澳门移民、加拿大技术移民、德国商业移民；●长期现成公司出售、各种公司变更、年检、商务秘书，诚征各地代理；●长期代理记帐报税、代领发票、税务咨询，国地税换证。

3. trademark的翻译

3. That is copyright and industrial property, which includes patent and trademark right.
    那就是著作权和工业产权，工业产权又包括专利权和商标权。

4. You have your trademark play, and that's one of my plays.
    你可以有很多标志性动作，而那就是我的表演动作之一。

5. It is the ideal equipment for trademark printing.
    它是理想的设备，商标印刷。

6. trademark在线翻译

6. The answer is that you can register a trademark.
    答案是，你可以注册为商标。

7.

7. Jinzhong Connaught brand trademark at home and abroad customers to enjoy high reputation in the same industry are domestic large-scale enterprises.
    金忠诺牌商标在海内外客户中享有较高的声誉，是国内同行业中规模较大的企业。

8. Firstly, this part exposes the basic theories of the restriction of trademark right.
    首先，文中阐述了商标权限制的理论基础。

9. 911查询·英语单词

9. Chapter II: The expansion of trademark right.
    第二章：商标权的扩张。

10. Chapter Ⅲ: The restriction of trademark right.
    第三章：商标权的限制。

11. trademark的近义词

11. Chapter III: The restriction of trademark right.
      第三章：商标权的限制。

12. Producrs include plating machine, press machine, dryer nmachine and assistance equipment, which invdve many professes and different commodities, such as packaging, name plate, trademark, curved-surface container, pattern paper for ceramic, plane glass, automobile glass, costume and dress, artworks, advereising, toy, promvtional prducts, cosmetic bottle, discs and so on..
      英迈公司多年来针对网印工业深入研究与开发，已形成规模化一条龙服务，产品包括：制版机械、网印机械、烘干网版机械及辅助材料设备等不同系列，涉及多个行业，多种商品，如：包装装潢、铬牌、商标、曲面容器、陶瓷贴花纸、平面玻璃装饰、汽车玻璃、服装服饰、交通标志、艺术品、广告、玩具、工艺礼品、化妆品、光盘等。

13. Several layers of sounds competed for available airwaves: the high-pitched warble of the latest J-Pop anthems; a distorted entreaty, relayed by megaphone, to partake of an unmissable discount on panty-hose; competing storefront jingles advertising cakes, CDs, and takoyaki fried octopus balls; and, wafting from Shochiku-za, the accelerating clatter of wooden blocks that is the trademark sound of kabuki.
      不同层次的声音争夺着有限的波段：来自最新日本流行乐的高音调颤声；大喇叭恳请大家不要错过女式连裤袜的打折销售，要赶快抢购；不同商店的音乐相互竞争着，宣传着自己的商品：蛋糕、CD光盘、章鱼小丸子；还有从松竹座那里传来的招牌式歌舞伎声音——急促的木屐声。

14. So the general theory of unjust enrichment could be applied to protect trademark exclusive rights.
      本文拟在阐明不当得利一般原理的基础上，探讨其在商标权民事救济上的适用。

15. trademark的翻译

15. The fabric hood, which lowers itself fully automatically in a Z-fold behind the rear seats at the push of a button, is a trademark of all open-top Audi models.
      织物罩，从而降低系统本身完全自动的z倍背后的后排座位上按下一个按钮，是一个商标都开蓬奥迪型号。

16. Let's hope to see him back on the pitch and score one of his trademark goals.
      让我们希望他能回到场上，用他标志性的入球。

17. I have been to the company since its establishment, has been successful municipal authorities Affairs Bureau agents'signs of civilization', The birth of the city and the first three-dimensional trademarks, Jiangyin Ilbo'Jiangyin Daily', Jiangyin television standard applications for registration of Taiwan, Chang Jing town'Shangguan'Xia off the town of'off-Xia', Bo Long Group of Jiangsu'long Bo'and so on Mark registered trademarks, and Xingcheng steel mills and other companies incorporated outside, Jiangyin Golden Triangle building materials market, advertised in Wuxi, Jiangyin Shen Cheng's trademark dispute cases, outstanding performance and professional spirit of the customers have been highly praised!
      我公司自成立已来，现已成功代理市级机关事务局`文明标志`，并且诞生了我市第一个立体商标，江阴日报社`江阴日报`，江阴电视台台标注册申请，长泾镇`上官云珠`霞客镇`霞客`，江苏长博集团`长博`等商标的全标注册，以及兴澄钢厂等企业的境外注册，江阴金三角建材市场，无锡标榜，江阴申澄集团的商标争议案件，卓越的表现和专业的精神已得到了客户的高度赞扬！

18. This company specialized production The oak models trademark, Reflection trademark, PU leather printing sign, Cowboy skin sign, Cowhide sign, Imitates skin trademark, Decoration sign, Silk-screen printing sign, Craft accessories As well asWeaves the belt to press character, Swings grain of sweatshirt piece pressure character, Embosses and so on.
      本公司专业生产橡塑商标、反光商标、PU革印刷标、牛仔皮牌、牛皮标、仿皮商标、装饰标、丝网印刷标，工艺饰品以及织带压字、摇粒绒衣片压字、压花等。公司拥有精干的设计队伍。强大的开发队伍。技术熟练的工作人员，充满朝气与活力。

19. danci.911cha.com

19. Hilton International Hotel Group is headquartered in the United Kingdom's branch of the Hilton Group, with worldwide except North America Hilton trademark rights, management 405 hotels, including 263 Hilton Hotel, 142 home Scandic hotels in 78 countries around the world has more than 70, 000 employees, more than 10 different levels of hotel brands.
      希尔顿国际酒店集团是总部设于英国的希尔顿集团公司旗下分支，拥有除北美洲外全球范围内希尔顿商标使用权，管理405家酒店，包括263家希尔顿酒店、142家斯堪的克酒店，在全球的78个国家拥有超过7万名雇员，有10多个不同层次的酒店品牌。

20. Therefore, it is very necessary to establish the system for protection of well-known trademark.
      因此，有必要建立驰名商标的特殊保护制度。

1. 商标
    A trademark is a name or symbol that a company uses on its products and that cannot legally be used by another company.

2. 标志;特点
    If you say that something is the trademark of a particular person or place, you mean that it is characteristic of them or typically associated with them.

    e.g. ...the spiky punk hairdo that became his trademark.
           成为他标志的朋克刺猬头
    e.g. …the designer bars which have become the new trademark of the city.
           已成为这个城市新标志的时尚酒吧

1. a distinctive characteristic or attribute

    Synonym: hallmark earmark stylemark

2. a formally registered symbol identifying the manufacturer or distributor of a product

1. register the trademark of

    e.g. The company trademarked their new gadget

2. mark with a brand or trademark

    e.g. when this product is not branded it sells for a lower price

    Synonym: brand brandmark