Next is the replacement chunk.(接著就是替換部分。)

She will continue in her present job until a replacement can be found.(在找到替換人員以前，她將繼續做她目前的工作。)

That's a good question, and I don't want to pretend that MBWA is some sort of replacement for other methods of customer research.(這是一個很好的問題，我不想假裝MBWA是某種替代其他客戶研究方法的東西。)

Much of the food value is lost in the animal's process of digestion and cell replacement.(食物的大部分價值在動物的消化和細胞替代過程中喪失了。)

Sophie was not consciously seeking a replacement after her father died.(索菲在父親去世后沒有刻意地找一個代替的人。)

Your replacement will, by then, need your chamber.(到那時，你的繼任者將需要你的房間。)

A closer look at the fertility behavior of the poor is important because of the extensive literature on the "replacement effect" of high infant mortality.(仔細研究窮人的生育行為是很重要的，因為有大量關于嬰兒高死亡率的“替代效應”的文獻。)

Taylor has nominated Adams as his replacement.(泰勒已經提名亞當斯為接替者。)

His death was totally unexpected and, in consequence, no plans had been made for his replacement.(他的死純粹出乎意料，因此還沒有為他的替代人定出計劃。)

A contractor was hired to drain the reservoir and to excavate soil from one area for replacement with clay.(一個承包商被雇來排干蓄水池里的水，然后挖出其中一塊地方的泥土，換上粘土。)

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？

replacement

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。

replacement的解釋

A：and what about the donation?
無償贈送吶？

replacement

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%。

replacement是什么意思

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

用作名詞(n.)

The bike is in need of replacement.
這輛車該更換了。As Jack is ill, we have to get a replacement for him.
杰克生病了,我們必須找一個人代替他。

用作名詞 (n.)

動詞+～

find〔get〕 a replacement找代替者make a replacement成為接替者

His housekeeper gave notice; Mary..found a replacement.