税收代表处的英语对话

　　对代表处的征税方法有几种?大家知道吗?接下来，小编给大家准备了税收代表处的英语对话,欢迎大家参考与借鉴。

　　税收代表处的英语对话

　　Introduce the method of levying1 on the representative office

　　纳税人：我代表处刚刚成立，想了解代表处的征税办法。

　　Taxpayer2： 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， assessment3， and the derivation.

　　纳税人：哪类代表处适用申报的办法?

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

　　税务局：如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的，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：有时为客户服务不单计佣金，怎么办?

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

　　税务局：代理商品贸易时所收取的进销差价视同佣金。

　　Tax official： in consignment4 trade for other company， fees are also calculated as net price amount by selling price deduce purchase price.

　　纳税人：有些合同注明佣金或进销差价，有的则不注明。

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

　　税务局：如果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 turnover5 ，provided that you can provide the whole contractual documents introduced and bargained within china .

　　纳税人：有些服务是与总公司一起向客户提供的，总公司在境外服务应收取的佣金是否不计税?

　　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 deducted6 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。否则，要按照以支出换算收入的办法征税。

　　Tax official ： yes， if you can provide valid8 proof to it ，and correctly divide 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：通过办事处的费用水平来推算其应税收入。

　　Tax official ： well， now that we can not acquire needed materials ，we can derive11 the your taxable receipt from your expense .

　　纳税人：还有哪些代表处要按换算的办法征税?

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

　　税务局：不能正确确定其活动是否应当纳税的，以及不能正确申报的。

　　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：我们代表处的征税方式如何确定?

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

　　税务局：可根据上述介绍和你们的情况，提出申请，我们在核实后确定。

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

　　扩展：佣金

　　He came to China to hold a talk about the commission for his new business.

　　他来中国是洽谈有关生意中的佣金问题。

　　What about the commission?

　　佣金是多少?

　　Usually a 1% commission is given to our agent.

　　一般情况下，我们给代理商百分之一的佣金。

　　We'll give you a 3% commission on every transaction.

　　每笔交易我们都付给百分之三的佣金。

　　We expect a 5% commission, of course.

　　当然，我们希望能得到百分之五的佣金。

　　We're usually paid with a 5% commission of the amount for every deal.

　　对每笔交易的成交量，我们通常付给5%的佣金。

　　Our agents in other areas usually get a 3-5% commission.

　　我方其他地区的代理通常得到3-5%的佣金。

　　We can get 4.5% commission if 10,000 cases are ordered.

　　如果订1万箱，我们可以得到4.5%的佣金。

　　The commission from our corporation is very favourable1.

　　我们公司给的佣金很优惠。

　　The above price includes your commission of 2%.

　　上述价格包括百分之二的佣金在内。

　　The above price excludes your commission.

　　上述价格不包括佣金在内。

　　This amount includes all commission.

　　这一数字包括所有佣金在内。

　　Our quotation2 is subject to a 4% commission.

　　我方报价包括百分之四的佣金在内。

　　Generally speaking, commission depends on the quantity of goods ordered.

　　一般来说，佣金多少由订货量决定。