稅收英語對話：代表處
對代表處的征稅方法有幾種？Introduce the method of levying 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。
Taxpayer： our representative office has just established recently， can you introduce the method of levying on the representative office？
稅務局：可以。一般有申報、核定和換算三種形式。
Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment， and the derivation.
納稅人：哪類代表處適用申報的辦法？
Taxpayer： which kind of office is applicable for the return method？
稅務局：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。
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：有時為客戶服務不單計傭金，怎么辦？
Taxpayer： we can do like that. But sometimes we serve the clients without receiving fees？
稅務局：代理商品貿易時所收取的進銷差價視同傭金。
Tax official： in consignment 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銷差價，有的則不注明。
Taxpayer： but some contract indicate the fees or net price amounts， some do not. What should we do？
稅務局：如果能提供在境內介紹成交的全部合同資料，可以按合同成交額的3%核定傭金計稅。
Tax official ： in this case， the taxable receipt can be assessed on the base of 3% of the whole contractual turnover ，provided that you can provide the whole contractual documents introduced and bargained within china .
納稅人：有些服務是與總公司一起向客戶提供的，總公司在境外服務應收取的傭金是否不計稅？
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 deducted and exempt ？
稅務局：不計稅，但要提供相應的合法證明，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 valid proof to it ，and correctly div
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