subject to 基本解释
动词使服从，使遭受
容易遭受，受…管制
subject to 情景对话
税收
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。
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%。
A：what you have said is very helpful, thank you.
您说的对我太有帮助了，谢谢！
subject to 网络解释
1. 服从：远离紧迫和必要性,也缺位了生死攸关的因素,,在绝大多数社会空间里的学术机构都是仅仅只有能力提供以上这些的--他们遵循偏见和先入之见(PARTI PRIS)的逻辑,就像在一个审判室中,并置的不是逻辑判断,服从(subject to)关于一致性的唯一标准,
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
subject to 双语例句
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.
旅客购买国内各地进出上海、南京、杭州、宁波E舱（4折）以上舱位的机票，可在上海、南京、杭州、宁波四地之间进行免手续费更改换乘，但需补齐实付价与即时开放舱位的票款差额，差额收取原则：多不退少补；适用航班日期2010年3月1日至2010年12月31日；航段变更地点海航直属售票处、机场柜台。
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.
旅客购买国内各地进出上海、南京、杭州、宁波E舱（4折）以上舱位的机票，可在上海、南京、杭州、宁波四地之间进行免手续费更改换乘，但需补齐实付价与即时开放舱位的票款差额，差额收取原则：多不退少补；适用航班日期2010年3月1日至2010年12月31日；航段变更地点海航直属售票处、机场柜台。
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.
本文从新课程的理念出发，结合历史学科的特性，把高中历史发展性学业评价的新理念与石家庄西部山区的教学实际相结合，提出高中历史发展性学业评价的策略与方法，力图为本地区高中教学一线的历史教师以及经济相对落后地区的同行提供参考。
subject to的反义词
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.
本文以区域农村社会经济变迁为研究对象，借鉴和运用了社会学方法、历史学方法、经济学方法及各种跨学科方法，兼顾科学发展观及现代化理论，对民国农户兼业经济在龙岩县的发展概况、类型、特点、原因等都作了考察，并探究其对当时县内农村社会经济发展的影响及其对今天闽西地区农村经济发展的启示。
5. Managers will also be subject to annual anonymous feedback from their staff.
员工每年也将提供反馈，对他们的经理做出评价。
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.
虽然我们正在谈论的，是一个最阴郁的主题，但是也有不少令人感慨的事情：Schels和Lakotta两人对生活中感伤和幽默的瞬间，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.
这里包含的意见和建议遵守我们的约定标准条款，其卡可悲通过请求获得。
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.
本次设计的课题为YD9160TCL轿运车设计，是为适应东风悦达起亚乘用车的发展需要而研发的。
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.
生物化学是生命科学的领头学科，有大量的知识点需要记忆，也是生命科学领域一门难教难学的课程之一。
10. The Doctor's learnedness would be a subject to dilate on.
而这位博学的学识是一个应该详加论述的话题。
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.
记录和分析客户持仓品种及其交易情况，根据客户的操作情况与资信变化等因素，适时调整其授信等级。
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.
申请人拿到手的签证是三年还是一年，并不取决于你的Offer，而是取决于PVA预审通过、支付学费后学校向使馆发出的eCOE上的COURSE DURATION。有些大学是预科中心和国际学生办公室分别发一个eCOE给使馆，因此学生的签证时间为四年。
13. When an indefinite pronouns is the subject, it always takes a singular verb, even when it refers to more than one
不定代词作主语，即使是指代多个人或事时，也总与动词的单数形式搭配。
14. One of the greatest difficulties faced by a start-up is that financing is often done in stages, subject to meeting benchmarks.
项目启动最大的难题是融资一般是分阶段进行，并且必须一项一项地合乎标准。
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.
房地产开发企业不得在未解除商品房买卖合同前，将作为合同标的物的商品房再行销售给他人。
16. We try to show a subject by imago contrast in movie.
我们试图通过片中的意象对比表现主题。
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.
但如何用合适的宣传活动来诠释这次活动的主题，又不限制大家的思路也是一个不小的难题。
18. This notice is to sit the Rhine rose organisms is based on performance rather than subject matter.
这一公告坐实了莱茵生物的股价上涨是基于题材而非业绩。
subject to
19. This is our catalogue and price list, and all the prices are subject to our final confirmation.
这是我公司的产品目录和报价单，所有的价格以我方的最后确认为准。
20. Is to enhance the profitability of your subject.
是以提高您的盈利为准。
subject to 单语例句
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.
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