商務英語天天說 第268天:代表處的徵稅辦法是怎麼樣的?
星級典句：
第一句:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?
我公司代表處剛剛成立，代表處的徵稅辦法是怎麼樣的？
A:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?
我公司代表處剛剛成立，想了解代表處的徵稅辦法。
B:I will rally speaking,there are three levying methods,namely return,assessment,and the derivation.
可以。一般有申報，覈定和換算三種繳稅模式。
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.
如果能提供在境內介紹成交的全部合同資料，可以按合同交額的3%覈定佣金計稅。
A:We can do like sometimes we serve the clients without receiving fees.
我們可以那樣做，但有時爲客戶服務不單計佣金。
B:In consignment trade for other company,fees are also calculated as net price amount by selling price deduce purchase price.
代理商品貿易時所收取的進銷差價現同佣金。
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.
如果能提供在境內介紹成交的全部合同資料，可以按合同交額的3%覈定佣金計稅。
背誦句型:
What do you mean by the method of derivation?
什麼是以支出換算收入？
We can derive your taxable receipt from your expense.
我們可以通過辦事處的費用水平來推算你的應稅收入。
