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税务英语二十课(八)

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 Lessen 8: How many ways to tax on the representative 0ffice? 对代表处的征税方法有几种? Dialogue 对话 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, namely declaration, 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. Vocabulary 词汇 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 Translation 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。

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