patent
patent 基本解释
名词专利; 专利权; 专利品; 专利证
形容词专利的; 显然，显露; 明摆着的
及物动词获得…专利，给予…专利权; 取得专利权
patent 相关例句
形容词
1. It was a patent impossibility.
这显然是不可能。
2. This is a fact patent to the world.
这是全世界都明白的事实。
及物动词
1. The government patented the device to its inventor.
政府给予发明者专利权。
名词
1. Did you take out a patent on your design?
你是否取得一项设计的专利？
patent 网络解释
1. 专利权：除了制造商每年用上数千万元去宣传、推广产品之外,专利权(patent)也是主要原因之一. 尤其是要领取国际性专利权,不但昂贵,手续程序也很费时和复杂;一旦取得专利权,产品便成为该出产商独一无二的专属品,加上御用的大明星做发言人,
2. 专利 专利：什么是专利 专利(Patent)是专利权(Patent Right)的简称,即国家依法在一定时期内授予发明创造者或者其权利继受者独占使用其发明创造的权利. 专利是一种使申请人能够通过其发明创造获得利润的法律制度. 在专利保护的时间和地域范围内,
3. 镜面：产品介绍: 超纤皮(超细纤维PU合成革) 超纤皮分类:超纤双面绒(二层皮外观),PU面超纤皮(头层皮外观),按表面花纹图案分类:印花超纤,压花超纤,可根据现今流行花式作烫金移膜(LAMINATED),镜面(PATENT),油皮(OILY),水晶(CRYSTAL,
patent 情景对话
税收
patent的解释
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。
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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？
patent是什么意思
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%。
patent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！
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