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 speaking, there are three ways of taxation, namelydeclaration, verification, and conversion.



Taxpayer: Which kind of office is applicable for declaration?



Tax official: It is the one that can provide the whole materials about the contracts and commissions 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 commissions separately, what shall we do ?



Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .



Taxpayer: Some contracts indicate the commissions 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 commissions 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 exempt?



Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.



Taxpayer: What is conversion?



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 applicable for this method?



Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly 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



declaration 申报

verification 核定，核算;核实

conversion 换算

be applicable for 对......适用的

commission 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
生词表: