第268天：代表处的征税办法是怎么样的?

　　星级典句：

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

　　我公司代表处刚刚成立，代表处的征税办法是怎么样的?

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

　　我公司代表处刚刚成立，想了解代表处的征税办法。

　　B: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。

　　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。

　　A: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。

　　B:In consignment trade for other company, fees are also calculated as net price amount by selling price deduce purchase price.

　　代理商品贸易时所收取的进销差价现同佣金。

　　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。

　　背诵句型:

　　What do you mean by the method of derivation?

　　什么是以支出换算收入?

　　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。