商務(wù)英語天天說 第268天:代表處的征稅辦法是怎么樣的?

[by:可可英語～www.kekenet.com] [00:01.38]Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office? 我公司代表處剛剛成立，代表處的征稅辦法是怎么樣的？ [00:11.53]Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office? 我公司代表處剛剛成立，想了解代表處的征稅辦法。 [00:20.14]I will try.Generally speaking,there are three levying methods,namely return,assessment,and the derivation. 可以。一般有申報(bào)，核定和換算三種繳稅模式。 [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. 如果能提供在境內(nèi)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(jì)稅。 [00:45.40]We can do like that.But sometimes we serve the clients without receiving fees. 我們可以那樣做，但有時(shí)為客戶服務(wù)不單計(jì)傭金。 [00:51.29]In consignment trade for other company,fees are also calculated as net price amount by selling price deduce purchase price. 代理商品貿(mào)易時(shí)所收取的進(jìn)銷差價(jià)現(xiàn)同傭金。 [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. 如果能提供在境內(nèi)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(jì)稅。 [01:14.36]What do you mean by the method of derivation? 什么是以支出換算收入？ [01:15.51]We can derive your taxable receipt from your expense. 我們可以通過辦事處的費(fèi)用水平來推算你的應(yīng)稅收入。

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