税收英语对话:总机构-ag真人试玩平台



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 总机构是自营贸易吗?

  does your general establishment deal in self-conducted trade?

  纳税人:欢迎您到我们办事处来。我们提交的免税申请收到了吗?

  taxpayer : you are welcome to our representative office .have you received the application for tax exemption presented by us ?

  税务局:收到了,能介绍一下情况吗?

  tax official: yes, we have. but i need to on it.

  纳税人:我们办事处是为总公司在中国提供联络服务的。

  taxpayer: well, let me introduce my office at first. we provide liaison service for our general establishment.

  税务局:你们还接受其他企业的委托吗?

  tax official: have you accepted the consignment from other company including the clients of the general establishment?

  纳税人:没有。

  taxpayer: no, we have not.

  税务局:你们代表总公司与境内的企业签定合同吗?

  tax official: have you signed the contract within china on of your general establishment?

  纳税人:没有。

  taxpayer: no, we have not either.

  税务局:能提供总公司的销售合同和发票吗?

  tax official: can you provide the contract and selling invoice between your general establishment and the chinese buyer?

  纳税人:可以。

  taxpayer: yes, is the copy all right?

  税务局:总公司是集团公司?

  tax official: ok .can you introduce your general establishment? is it a group company?

  纳税人:不是。

  taxpayer: no, i t is not.

  税务局:是控股公司?

  tax official: is it a controlled company?

  纳税人:不是。

  taxpayer: no, it is not.

  税务局:它的经营范围是什么?

  tax official: what is the scope of its business?

  纳税人:主要从事通信领域的贸易。

  taxpayer: the trade in the field of telecommunication.

  税务局:是自营贸易吗?

  tax official: is the trade self-conducted?

  纳税人:是。

  taxpayer: yes.

  税务局:能提供总公司与境外制造商签定的合同吗?

  tax official: can you provide the contract signed between your general establishment and the foreign maker?

  纳税人:这是合同复印件。

  taxpayer: yes, here is the copy .

  税务局:从合同签定的日期看,销售在前,购买在后,这说明不是销售自己的产品,不能视为自营贸易。

  tax official: thank you. well , comparing the selling contract with the purchase one , i think that the selling is earlier than the purchase .it 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 .
关键字:会计英语
生词表:
  • [´ekwiti] 移动到这儿单词发声 n.公平;公正 六级词汇


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