稅收英語對話之總機構
總機構是自營貿易嗎? 小編也不太懂這個，接下來，小編給大家準備了稅收英語對話之總機構,歡迎大家參考與借鑑。
Does your general establishment deal in self-conducted trade?
納稅人：歡迎您到我們辦事處來。我們提交的免稅申請收到了嗎?
Taxpayer1 ： you are welcome to our representative office you received the application for tax exemption2 presented by us ?
稅務局：收到了，能介紹一下情況嗎?
Tax official： yes， we have. But I need to investigate on it.
納稅人：我們辦事處是爲總公司在中國提供聯絡服務的。
Taxpayer： well， let me introduce my office at first. We provide liaison3 service for our general establishment.
稅務局：你們還接受其他企業的委託嗎?
Tax official： have you accepted the consignment4 from other company including the clients of the general establishment?
納稅人：沒有。
Taxpayer： no， we have not.
稅務局：你們代表總公司與境內的企業簽定合同嗎?
Tax official： have you signed the contract within china on behalf of your general establishment?
納稅人：沒有。
Taxpayer： no， we have not either.
稅務局：能提供總公司的銷售合同和發票嗎?
Tax official： can you provide the contract and selling invoice5 between your general establishment and the Chinese buyer?
納稅人：可以。
Taxpayer： yes， is the copy all right?
稅務局：總公司是集團公司?
Tax official： ok you introduce your general establishment? Is it a group company?
納稅人：不是。
Taxpayer： No， I t is not.
稅務局：是控股公司?
Tax official： is it a equity6 controlled company?
納稅人：不是。
Taxpayer： no， it is not.
稅務局：它的經營範圍是什麼?
Tax official： what is the scope of its business?
納稅人：主要從事通信領域的貿易。
Taxpayer： the trade in the field of telecommunication7.
稅務局：是自營貿易嗎?
Tax official： is the trade self-conducted?
納稅人：是。
Taxpayer： yes.
稅務局：能提供總公司與境外製造商簽定的合同嗎?
Tax official： can you provide the contract signed between your general establishment and the foreign maker8?
納稅人：這是合同複印件。
Taxpayer： yes， here is the copy .
稅務局：從合同簽定的日期看，銷售在前，購買在後，這說明不是銷售自己的產品，不能視爲自營貿易。
Tax official： thank you. Well ， comparing the selling contract with the purchase one ， I think that the selling is earlier than the purchase means that general establishment do not sell the product owned by itself ， so the nature of the transaction is consignment trade ， rather than self-conducted trade .
擴展:保險
We can serve you with a broad range of coverage1 against all kinks of Risks for sea transport.
我公司可以承保海洋運輸的所有險別。
Generally speaking, aviation insurance is much cheaper than marine2 insurance.
空運保險一般要比海運保險便宜。
Then "all marine risks" means less than "all risks".
那麼，“一切海洋運輸貨物險”意味着比“一切險”範圍小一些。
In the insurance business, the term "Average" simply means "loss" in most cases.
在保險業中“average”一詞一般是“海損”的意思。
Are there any other clauses in marine policies?
海運險還包括其它條款嗎?
Breakage is a particular average, isn't it?
破碎險屬於一種單獨海損，對嗎?
the risk of breakage is covered by marine insurance, isn't it?
破碎險是包括在海洋運輸貨物險之內的，對嗎?
The English understood by "marine risks" only risks incident to transport by sea.
英國人對“海洋運輸貨物險”只理解爲海洋中的意外風險。
Generally, the term "all marine risks" is liable to be misinterpreted and its use should be avoided in L/C.
一般地，“一切海洋運輸貨物險”容易被誤解，應該避免在信用證中使用。
Words and Phrases
ocean marine cargo3 insurance clauses 海洋運輸貨物保險條款
transportation insurance 運輸保險
overland transportation insurance, land transit4 insurance 陸上運輸保險
insurance against air risk, air transportation insurance 航空運輸保險
parcel post insurance 郵包運輸保險
ocean marine cargo insurance, marine insurance 水險(海運貨物保險)
All Risks 一切險
average 海損
Particular Average (P.A) 單獨海損
General Average (G.A) 共同海損
Marine Losses 海損
partial loss 部分損失
total loss 全部損失
