常用商務英語口語學習 第268講:代表處的徵税辦法是怎麼樣的?

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，想了解代表處的徵税辦法。
B:I will rally speaking,there are three levying methods,namely return,assessment,and the derivation.
可以。一般有申報，核定和換算三種繳税模式。

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A:We can do like sometimes we serve the clients without receiving fees.
我們可以那樣做，但有時為客户服務不單計佣金。
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%核定佣金計税。