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動詞使服從，使遭受

容易遭受，受…管制

稅收

A：my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司馬上就要營業了，能介紹一下營業稅的知識嗎？

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 .
盡我所能吧！一般地說，提供應稅業務、轉讓無形資產和出賣不動產都要交納營業稅。

A：what do you mean by the taxable services?
什么是應稅業務？

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.
稅法有明確的規定。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業務，因為它們要繳增值稅。

A：it is easy to understand the immovable property, but what do you mean by the intangible asset?
不動產好理解，無形資產指什么？

B：it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各種專有權，如專利權、專有技術版權、商標等。

A：what about the tax base?
計稅收入如何確定？

B：in most case, it is the total consideration received, including additional fees and charges.
大多數情況下指全部價款包括價外費用。

A：does that include the turnover received in advance?
預收的價款也計算在內嗎？

B：yes, it does in the case of transfer of the intangible assets or immovable property .
對于無形資產和不動產是這樣。

A：and what about the donation?
無償贈送吶？

B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不動產的無償贈送要視同銷售，不過計稅額要經過核定。

A：what can we do if we receive turnover in the form of foreign currency?
收款是外幣怎么辦？

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 .
按收入當日或當月一日的匯率換算。

A：how about the tax rate?
營業稅稅率是多少？

B：in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到達5%，娛樂業是5%到20%。

A：what you have said is very helpful, thank you.
您說的對我太有幫助了，謝謝！

1. 服從：遠離緊迫和必要性,也缺位了生死攸關的因素,,在絕大多數社會空間里的學術機構都是僅僅只有能力提供以上這些的--他們遵循偏見和先入之見(PARTI PRIS)的邏輯,就像在一個審判室中,并置的不是邏輯判斷,服從(subject to)關于一致性的唯一標準,

2. 使受到,使遭遇：stuff with 用...把...堵住 | subject to 使受到,使遭遇 | succeed in 在...成功

1. Visitors to buy around the country and out of Shanghai, Nanjing, Hangzhou, Ningbo E capsule (4 off) The above class tickets can be in Shanghai, Nanjing, Hangzhou, Ningbo, among the four fee-free changes to transfer, subject to the padded-pocket price and the real difference between an open space of the Ticket, the difference charge principle: multi-rebate less complement; applicable to flight date of March 1, 2010 to December 31, 2010; leg for changes of venue box office directly under Hainan Airlines, the airport counter.
旅客購買國內各地進出上海、南京、杭州、寧波E艙（4折）以上艙位的機票，可在上海、南京、杭州、寧波四地之間進行免手續費更改換乘，但需補齊實付價與即時開放艙位的票款差額，差額收取原則：多不退少補；適用航班日期2010年3月1日至2010年12月31日；航段變更地點海航直屬售票處、機場柜臺。

2. Visitors to buy around the country and out of Shanghai, Nanjing, Hangzhou, Ningbo E capsule (4 off) The above class tickets can be in Shanghai, Nanjing, Hangzhou, Ningbo, among the four fee-free changes to transfer, subject to the padded-pocket price and the difference between real open space of the Ticket, the difference charge principle: multi-rebate less complement; applicable to flight date of March 1, 2010 to December 31, 2010; leg for changes of venue box office directly under Hainan Airlines, the airport counter.
旅客購買國內各地進出上海、南京、杭州、寧波E艙（4折）以上艙位的機票，可在上海、南京、杭州、寧波四地之間進行免手續費更改換乘，但需補齊實付價與即時開放艙位的票款差額，差額收取原則：多不退少補；適用航班日期2010年3月1日至2010年12月31日；航段變更地點海航直屬售票處、機場柜臺。

subject to的意思

3. According to the new subject idea and its special circumstances, the article which combines the new evaluation idea of senior history with the teaching method in the western mountains area in Shijiazhuang, puts forward a new idea about the school work evaluation devolepment of senior history, and offers a refrence for the teachers who are working in the local areas and those who are working in the less developed areas.
本文從新課程的理念出發，結合歷史學科的特性，把高中歷史發展性學業評價的新理念與石家莊西部山區的教學實際相結合，提出高中歷史發展性學業評價的策略與方法，力圖為本地區高中教學一線的歷史教師以及經濟相對落后地區的同行提供參考。

subject to的反義詞

4. The paper takes the social economy change of the district village as a research subject, drawing lessons from and making use of sociological methods, historical methods, economical methods and various ways and means, also gives attention on both sides of scientific views of development and modernization theories. It makes an investigation on all the general situation, types, characteristics, reasons of the peasant household's sideline occupation economy of Longyan country in republic of China, probes into it's influence to the country's society and economy development at that time and the apocalypse to today's country's economy development in west of Fujian.
本文以區域農村社會經濟變遷為研究對象，借鑒和運用了社會學方法、歷史學方法、經濟學方法及各種跨學科方法，兼顧科學發展觀及現代化理論，對民國農戶兼業經濟在龍巖縣的發展概況、類型、特點、原因等都作了考察，并探究其對當時縣內農村社會經濟發展的影響及其對今天閩西地區農村經濟發展的啟示。

5. Managers will also be subject to annual anonymous feedback from their staff.
員工每年也將提供反饋，對他們的經理做出評價。

6. And though we are discussing a most sombre subject, there is much laughter: both Schels and Lakotta have a wonderful ability to find pathos and humour in many of their experiences.
雖然我們正在談論的，是一個最陰郁的主題，但是也有不少令人感慨的事情：Schels和Lakotta兩人對生活中感傷和幽默的瞬間，都有非凡的捕捉力。

7. An opinion or advice contained herein is subject to our standard Terms of Engagement, a copy of which may be obtained upon request.
這里包含的意見和建議遵守我們的約定標準條款，其卡可悲通過請求獲得。

8. The subject of the design is to design a YD 9160TCL car transporter, the research and develop is to meet the need of the development of car of DYK.
本次設計的課題為YD9160TCL轎運車設計，是為適應東風悅達起亞乘用車的發展需要而研發的。

9. Biochemistry is an advanced subject with a lot of knowledge to be understood and recited, which is one of curriculum hard to both teaching and studying in the field of life sciences.
生物化學是生命科學的領頭學科，有大量的知識點需要記憶，也是生命科學領域一門難教難學的課程之一。

10. The Doctor's learnedness would be a subject to dilate on.
而這位博學的學識是一個應該詳加論述的話題。

11. To record and analyze the position varieties of customers and the business conditions, and adjust the credit ranking of customers timely subject to the operational conditions and the modification of their credit status, and etc.
記錄和分析客戶持倉品種及其交易情況，根據客戶的操作情況與資信變化等因素，適時調整其授信等級。

12. Condition 8534 - If you are not sponsored by the Commonwealth of Australia or the government of your home country, and you are an Assessment Level 3, 4 or 5 student whose overall study intentions in Australia are 10 months or less in duration, you are subject to a'no further stay'condition.
申請人拿到手的簽證是三年還是一年，并不取決于你的Offer，而是取決于PVA預審通過、支付學費后學校向使館發出的eCOE上的COURSE DURATION。有些大學是預科中心和國際學生辦公室分別發一個eCOE給使館，因此學生的簽證時間為四年。

13. When an indefinite pronouns is the subject, it always takes a singular verb, even when it refers to more than one
不定代詞作主語，即使是指代多個人或事時，也總與動詞的單數形式搭配。

14. One of the greatest difficulties faced by a start-up is that financing is often done in stages, subject to meeting benchmarks.
項目啟動最大的難題是融資一般是分階段進行，并且必須一項一項地合乎標準。

15. Real estate development enterprises shall not lift in commercial housing sales contracts, the contract will be subject-matter as the re-sale of commercial housing to others.
房地產開發企業不得在未解除商品房買賣合同前，將作為合同標的物的商品房再行銷售給他人。

16. We try to show a subject by imago contrast in movie.
我們試圖通過片中的意象對比表現主題。

17. But how to use a suitable publicity campaign to explain the subject of this activity, without limiting the idea of everyone is a not a small problem.
但如何用合適的宣傳活動來詮釋這次活動的主題，又不限制大家的思路也是一個不小的難題。

18. This notice is to sit the Rhine rose organisms is based on performance rather than subject matter.
這一公告坐實了萊茵生物的股價上漲是基于題材而非業績。

subject to

19. This is our catalogue and price list, and all the prices are subject to our final confirmation.
這是我公司的產品目錄和報價單，所有的價格以我方的最后確認為準。

20. Is to enhance the profitability of your subject.
是以提高您的盈利為準。

1. If an act brings no serious damage to the society, the actor should not be subject to criminal punishment.

2. The housing market in China is subject to several taxes, from land appreciation tax and arable land occupation tax to stamp tax and business tax.

3. subject to什么意思

3. Upgraded from a legislative act in effect for 19 years, the law features an addition of 165 new offences subject to penalties.

4. subject to的意思

4. The deal is subject to approval by shareholders and the China Banking Regulatory Commission.

5. He said the PLA Garrison would fully cooperate with the police and the judiciary, while that officer would be subject to disciplinary action based on military rules.

6. subject to什么意思

6. Lu also drew attention to the subject of cafeteria establishment and management, adding that publicity is needed to ensure information remains available to the public.

7. They say it is essential that a president receive candid advice from advisers not subject to congressional subpoenas.

8. When the reporter asked why cardboard filler was being used, the interview subject said it was done to lower costs.

9. Enterprises subject to online customs supervision are also governed by this Article when carrying out processing trade of products under the restricted category.

10. Roman Catholic nuns and priests joined the campaign to revoke the law, saying that water was a human right that should not be subject to market rules.