税务英语lesson 8-ag真人试玩平台

lessen 8:



how many ways to tax on the representative 0ffice?



对代表处的征税方法有几种？



taxpayer: our representative office has been set up recently. can you introduce the method of taxing on the representative office?



tax official: yes. generally , there are three ways of , , verification, and .



taxpayer: which kind of office is for ?



tax official: it is the one that can provide the whole materials about the contracts and s and can establish account books to make the receipt and expense clear.



taxpayer: we can do like that. but sometimes we serve the clients without recording s , what shall we do ?



tax official: in agency operation , s are calculated as the price difference of selling and purchasing .



taxpayer: some contracts indicate the s orpice difference , but some do not .



tax official: in this case, if you can provide the whole contract documents, which introduce the bargain in china ,the taxable s can be calculated as 3% of the whole contract turnover.



taxpayer: i see .by the way , some service are provided for the clients in cooperation with the headquarter. my question is whether the service provided out of china can be ?



tax official: yes. as long as you can provide valid proof, and divide the s shared by office and headquarter . otherwise your office is for the method of .



taxpayer: what is ?



tax official: well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .



taxpayer: i see. are there any other kinds of representative office for this method?



tax official: those that cannot determine whether their operations are taxable ,and those that can not declare.



taxpayer: how can you decide the way in which our office will be taxed ?



tax official: you can apply according to the former introduction and your situation, and we will decide it after verification .







new words



申报

verification 核定，核算;核实

换算

be for 对......适用的

佣金

account book 帐簿

receipt 收入

agency operation 代理业务

price difference 差价

turnover 营业额，销售额

bargain 契约，合同，交易

valid 有效的， 经过正当手续的，正当的，有根据的 proof 证据，依据













中文对照



第八课:对代表处的征税方法有几种?







纳税人: 我代表处刚刚成立，想了解代表处的征税办法。



税务局: 可以。一般有申报、核定和换算三种形式。



纳税人: 哪类代表处适用申报的办法?



税务局: 如果能提供合同和佣金的全部资料并且建立账薄、收支清楚的，可以自行申报。



纳税人: 有时为客户服务不单计佣金，怎么办?。



税务局: 代理商品贸易时所收取的进销差价视同佣金。



纳税人: 有些合同注明佣金或进销差价，有的则不注明。



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。



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



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。



纳税人: 什么是以支出换算收入?



税务局: 通过办事处的费用水平来推算其应税收入。



纳税人: 还有哪些代表处要按换算的办法征税?



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。



纳税人: 我们代表处的征税方式如何确定?



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。
关键字:会计英语
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