商务口语天天说 代表处的征税办法是怎么样的?

第一句:Our repersentative office has just eatablished recently,can you introduce the method of levying¹ on the representative office?

我公司代表处刚刚成立，代表处的征税办法是怎么样的？

A:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?

我公司代表处刚刚成立，想了解代表处的征税办法。

B:I will try.Generally speaking,there are three levying methods,namely return,assessment,and the derivation.

可以。一般有申报，核定和换算三种缴税模式。

第二句:In this case,the taxable receipt can be assessed on the basis of 3% of the whole contractual turnover,provided that you can provide the whole contractual documents introduced and bargained within China.

如果能提供在境内介绍成交的全部合同资料，可以按合同交额的3%核定佣金计税。

A:We can do like that.But sometimes we serve the clients without receiving fees.

我们可以那样做，但有时为客户服务不单计佣金。

B:In consignment² trade for other company,fees are also calculated as net price amount by selling price deduce purchase price.

代理商品贸易时所收取的进销差价现同佣金。

A:n this case,the taxable receipt can be assessed on the basis of 3% of the whole contractual turnover,provided that you can provide the whole contractual documents introduced and bargained within China.

如果能提供在境内介绍成交的全部合同资料，可以按合同交额的3%核定佣金计税。

 

背诵句型:

What do you mean by the method of derivation?

什么是以支出换算收入？

We can derive³ your taxable receipt from your expense.

我们可以通过办事处的费用水平来推算你的应税收入。

1 levying   

征（兵）( levy的现在分词 )； 索取； 发动（战争）； 征税

参考例句：

• The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。
• Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。

2 consignment   

n.寄售；发货；委托；交运货物

参考例句：

• This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。
• We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。

3 derive   

v.取得；导出；引申；来自；源自；出自

参考例句：

• We derive our sustenance from the land.我们从土地获取食物。
• We shall derive much benefit from reading good novels.我们将从优秀小说中获得很大好处。