商务英语天天说 第268天:代表处的征税办法是怎么样的?

[by:可可英语～www.kekenet.com] [00:01.38]Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office? 我公司代表处刚刚成立，代表处的征税办法是怎么样的？ [00:11.53]Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office? 我公司代表处刚刚成立，想了解代表处的征税办法。 [00:20.14]I will try.Generally speaking,there are three levying methods,namely return,assessment,and the derivation. 可以。一般有申报，核定和换算三种缴税模式。 [00:30.58]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. 如果能提供在境内介绍成交的全部合同资料，可以按合同交额的3%核定佣金计税。 [00:45.40]We can do like that.But sometimes we serve the clients without receiving fees. 我们可以那样做，但有时为客户服务不单计佣金。 [00:51.29]In consignment trade for other company,fees are also calculated as net price amount by selling price deduce purchase price. 代理商品贸易时所收取的进销差价现同佣金。 [01:02.17]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. 如果能提供在境内介绍成交的全部合同资料，可以按合同交额的3%核定佣金计税。 [01:14.36]What do you mean by the method of derivation? 什么是以支出换算收入？ [01:15.51]We can derive your taxable receipt from your expense. 我们可以通过办事处的费用水平来推算你的应税收入。

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