The decision was based upon two considerations.(這一決定基于兩種考慮。)

Already they were sweating as the sun beat down upon them.(太陽照在他們身上時，他們已經在冒汗了。)

This practice is frowned upon as being wasteful.(這種做法被認為是浪費而不被贊成。)

Music from the next room obtruded upon his thoughts.(隔壁的音樂聲打擾了他的思緒。)

The city was walled and built upon a rock.(這座城有城墻圍著，而且建在巖石上。)

He set the tray upon the table.(他把盤子放在桌上。)

The man let his eyes settle upon Blume's face.(那個人讓自己的目光落在了布盧姆的臉上。)

Row upon row of women surged forwards.(一排又一排的婦女向前涌去。)

The summer season was almost upon them again.(轉眼間他們又要過夏天了。)

He propped his elbows upon a greasy counter.(他把胳膊肘撐在油膩膩的柜臺上。)

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。

upon

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。

upon

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？

upon什么意思

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！

He hath constantly resided upon his episcopal houses.