稅收代表處的英語對話

對代表處的徵稅方法有幾種?大家知道嗎?接下來，小編給大家準備了稅收代表處的英語對話,歡迎大家參考與借鑑。

Introduce the method of levying1 on the representative office

納稅人：我代表處剛剛成立，想了解代表處的徵稅辦法。

Taxpayer2： our representative office has just established recently， can you introduce the method of levying on the representative office?

稅務局：可以。一般有申報、覈定和換算三種形式。

Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment3， and the derivation.

納稅人：哪類代表處適用申報的辦法?

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

稅務局：如果能提供合同和佣金的全部資料並且建立賬簿、收支清楚的，可以自行申報。

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.

納稅人：有時爲客戶服務不單計佣金，怎麼辦?

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

稅務局：代理商品貿易時所收取的進銷差價視同佣金。

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

納稅人：有些合同註明佣金或進銷差價，有的則不註明。

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

稅務局：如果能提供在境內介紹成交的全部合同資料，可以按合同成交額的3%覈定佣金計稅。

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 .

納稅人：有些服務是與總公司一起向客戶提供的，總公司在境外服務應收取的佣金是否不計稅?

Taxpayer ： I see . by the way ， some service are provided for the clients in cooperation with general establishment question is whether the service provided outside of china can be deducted6 and exempt7 ?

稅務局：不計稅，但要提供相應的合法證明，並能正確劃分代表處和總公司所共享的佣金。否則，要按照以支出換算收入的辦法徵稅。

Tax official ： yes， if you can provide valid8 proof to it ，and correctly divide the fees shared by office and general establishment respectively rwise your office is applicable for the method of deriving9 income from the expenditure10 that happened .

納稅人：什麼是以支出換算收入?

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

稅務局：通過辦事處的費用水平來推算其應稅收入。

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

納稅人：還有哪些代表處要按換算的辦法徵稅?

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

稅務局：不能正確確定其活動是否應當納稅的，以及不能正確申報的。

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.

納稅人：我們代表處的徵稅方式如何確定?

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

稅務局：可根據上述介紹和你們的情況，提出申請，我們在覈實後確定。

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

　　擴展：佣金

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

他來中國是洽談有關生意中的佣金問題。

What about the commission?

佣金是多少?

Usually a 1% commission is given to our agent.

一般情況下，我們給代理商百分之一的佣金。

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

每筆交易我們都付給百分之三的佣金。

We expect a 5% commission, of course.

當然，我們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.

對每筆交易的成交量，我們通常付給5%的佣金。

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

我方其他地區的代理通常得到3-5%的佣金。

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

如果訂1萬箱，我們可以得到4.5%的佣金。

The commission from our corporation is very favourable1.

我們公司給的佣金很優惠。

The above price includes your commission of 2%.

上述價格包括百分之二的佣金在內。

The above price excludes your commission.

上述價格不包括佣金在內。

This amount includes all commission.

這一數字包括所有佣金在內。

Our quotation2 is subject to a 4% commission.

我方報價包括百分之四的佣金在內。

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

一般來說，佣金多少由訂貨量決定。

You can get a higher commission rate if you order a bigger quantity.

如果你們訂貨量大，佣金率就會高。

It's better for us to start business on commission basis first.

對我們來說，最好能在給佣金的基礎上開展交易。

We don't pay any commission on our traditional products.

對我們的傳統產品，概不付給佣金。

Commission is allowed to agents only.

我們只對代理付佣金。

We don't pay commission to firms dealing3 with us on principal-to principal basis.

對於不通過中間商直接往來的商號，我們一概不付給佣金。

Words and Phrases

commission (com.) 佣金，手續費

two or several items of commission 兩筆或幾筆佣金

all commissions 所有佣金

to pay the commission 支付佣金

rate of commission or scale of commission 佣金率

commission transaction 付佣金的交易

commission agent 代理商;代辦人;代理貿易商

commission charges 佣金;手續費

overriding commission 追加佣金

commission on a sliding scale 遞加傭