常用商务英语口语学习 第268讲:代表处的征税办法是怎么样的?

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。

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。