金融英语|税收英语对话：代表处

Introduce the method of levying^{1 on the representative office}

纳税人：我代表处刚刚成立，想知道代表处的征税方法。

Taxpayer^{2： our representative office has just established recently， can you introduce the method of levying on the representative office？}

税务局：可以。一般有申报、核定和换算三种形式。

Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment^{3， and the derivation.}

纳税人：哪类代表处适用申报的方法？

Taxpayer： which kind of office is applicable for the return method？

税务局：假如能提供合同和佣金的全部资料并且打造账簿、收入支出了解的，可以自行申报。

Tax official： it is the one that can provide the whole materials about the contracts and fees， and at the same time， establish account books to make clear the receipt and expense.

纳税人：有时为顾客服务不单计佣金，如何解决？

Taxpayer： we can do like that. But sometimes we serve the clients without receiving fees？

税务局：代理产品贸易时所收取的进销差价视同佣金。

Tax official： in consignment^{4 trade for other company， fees are also calculated as net price amount by selling price deduce purchase price.}

纳税人：有的合同注明佣金或进销差价，有些则不注明。

Taxpayer： but some contract indicate the fees or net price amounts， some do not. What should we do？

税务局：假如能提供在境内介绍成交的全部合同资料，可以按合同成交额的3%核定佣金计税。

Tax official ： in this case， the taxable receipt can be assessed on the base of 3% of the whole contractual turnover^{5 ，provided that you can provide the whole contractual documents introduced and bargained within china .}

纳税人：有的服务是与总公司一块向顾客提供的，总公司在境外服务应收取的佣金是不是不计税？

Taxpayer ： I see . by the way ， some service are provided for the clients in cooperation with general establishment .my question is whether the service provided outside of china can be deducted^{6 and exempt7 ？}

税务局：不计税，但要提供相应的合法证明，并能正确划分代表处和总公司所共享的佣金。不然，要根据以支出换算收入的方法征税。

Tax official ： yes， if you can provide valid^{8 proof to it ，and correctly pide the fees shared by office and general establishment respectively .otherwise your office is applicable for the method of deriving9 income from the expenditure10 that happened .}

纳税人：什么是以支出换算收入？

Taxpayer ： what do you mean by the method of derivation ？

税务局：通过办事处的成本水平来推算其应税收入。

Tax official ： well， now that we can not acquire needed materials ，we can derive^{11 the your taxable receipt from your expense .}

纳税人：还有什么代表处要按换算的方法征税？

Taxpayer ： I see. are there any other kinds of representative office applicable for this method ？

税务局：不可以正确确定其活动是不是应当纳税的，与不可以正确申报的。

Tax office： they are the one that lacks correct proofs to determine whether its operation is taxable ，and the one that can not correctly file the tax return.

纳税人：大家代表处的征税方法怎么样确定？

taxpayer： how do you determine the method of leaving we are applicable？

税务局：可依据上述介绍和你们的状况，提出申请，大家在核实后确定。

Tax official： you can present the application and than we assessed it.