對(duì)代表處的征稅方法有幾種?大家知道嗎?接下來(lái)，小編給大家準(zhǔn)備了稅收代表處的英語(yǔ)對(duì)話,歡迎大家參考與借鑒。

　　稅收代表處的英語(yǔ)對(duì)話

　　Introduce the method of levying1 on the representative office

　　納稅人：我代表處剛剛成立，想了解代表處的征稅辦法。

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

　　稅務(wù)局：可以。一般有申報(bào)、核定和換算三種形式。

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

　　納稅人：哪類(lèi)代表處適用申報(bào)的辦法?

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

　　稅務(wù)局：如果能提供合同和傭金的全部資料并且建立賬簿、收支清楚的，可以自行申報(bào)。

　　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(shí)為客戶服務(wù)不單計(jì)傭金，怎么辦?

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

　　稅務(wù)局：代理商品貿(mào)易時(shí)所收取的進(jìn)銷(xiāo)差價(jià)視同傭金。

　　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：有些合同注明傭金或進(jìn)銷(xiāo)差價(jià)，有的則不注明。

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

　　稅務(wù)局：如果能提供在境內(nèi)介紹成交的全部合同資料，可以按合同成交額的3%核定傭金計(jì)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(wù)是與總公司一起向客戶提供的，總公司在境外服務(wù)應(yīng)收取的傭金是否不計(jì)稅?

　　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 ?

　　稅務(wù)局：不計(jì)稅，但要提供相應(yīng)的合法證明，并能正確劃分代表處和總公司所共享的傭金。否則，要按照以支出換算收入的辦法征稅。

　　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 .

　　納稅人：什么是以支出換算收入?

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

　　稅務(wù)局：通過(guò)辦事處的費(fèi)用水平來(lái)推算其應(yīng)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征稅?

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

　　稅務(wù)局：不能正確確定其活動(dòng)是否應(yīng)當(dāng)納稅的，以及不能正確申報(bào)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：我們代表處的征稅方式如何確定?

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

　　稅務(wù)局：可根據(jù)上述介紹和你們的情況，提出申請(qǐng)，我們?cè)诤藢?shí)后確定。

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

　　擴(kuò)展：傭金

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

　　他來(lái)中國(guó)是洽談?dòng)嘘P(guān)生意中的傭金問(wèn)題。

　　What about the commission?

　　傭金是多少?

　　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傭金。

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

　　每筆交易我們都付給百分之三的傭金。

　　We expect a 5% commission, of course.

　　當(dāng)然，我們希望能得到百分之五的傭金。

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

　　對(duì)每筆交易的成交量，我們通常付給5%的傭金。

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

　　我方其他地區(qū)的代理通常得到3-5%的傭金。

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

　　如果訂1萬(wàn)箱，我們可以得到4.5%的傭金。

　　The commission from our corporation is very favourable1.

　　我們公司給的傭金很優(yōu)惠。

　　The above price includes your commission of 2%.

　　上述價(jià)格包括百分之二的傭金在內(nèi)。

　　The above price excludes your commission.

　　上述價(jià)格不包括傭金在內(nèi)。

　　This amount includes all commission.

　　這一數(shù)字包括所有傭金在內(nèi)。

　　Our quotation2 is subject to a 4% commission.

　　我方報(bào)價(jià)包括百分之四的傭金在內(nèi)。

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

　　一般來(lái)說(shuō)，傭金多少由訂貨量決定。