第268天：代表處的征稅辦法是怎么樣的?

　　星級典句：

　　第一句:Our representative office has just established recently, can you introduce the method of levying on the representative office?

　　我公司代表處剛剛成立，代表處的征稅辦法是怎么樣的?

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

　　我公司代表處剛剛成立，想了解代表處的征稅辦法。

　　B:I will try. Generally 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%核定傭金計稅。

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

　　我們可以那樣做，但有時為客戶服務不單計傭金。

　　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(xiàn)同傭金。

　　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%核定傭金計稅。

　　背誦句型:

　　What do you mean by the method of derivation?

　　什么是以支出換算收入?

　　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。