在线英语听力室

税收英语对话:总机构

时间:2012-03-22 06:16:03

(单词翻译:单击)

   总机构是自营贸易吗?

  Does your general establishment deal in self-conducted trade?
  纳税人:欢迎您到我们办事处来。我们提交的免税申请收到了吗?
  Taxpayer1 : you are welcome to our representative office .have you received the application for tax exemption2 presented by us ?
  税务局:收到了,能介绍一下情况吗?
  Tax official: yes, we have. But I need to investigate on it.
  纳税人:我们办事处是为总公司在中国提供联络服务的。
  Taxpayer: well, let me introduce my office at first. We provide liaison3 service for our general establishment.
  税务局:你们还接受其他企业的委托吗?
  Tax official: have you accepted the consignment4 from other company including the clients of the general establishment?
  纳税人:没有。
  Taxpayer: no, we have not.
  税务局:你们代表总公司与境内的企业签定合同吗?
  Tax official: have you signed the contract within china on behalf of your general establishment?
  纳税人:没有。
  Taxpayer: no, we have not either.
  税务局:能提供总公司的销售合同和发票吗?
  Tax official: can you provide the contract and selling invoice5 between your general establishment and the Chinese buyer?
  纳税人:可以。
  Taxpayer: yes, is the copy all right?
  税务局:总公司是集团公司?
  Tax official: ok .Can you introduce your general establishment? Is it a group company?
  纳税人:不是。
  Taxpayer: No, I t is not.
  税务局:是控股公司?
  Tax official: is it a equity6 controlled company?
  纳税人:不是。
  Taxpayer: no, it is not.
  税务局:它的经营范围是什么?
  Tax official: what is the scope of its business?
  纳税人:主要从事通信领域的贸易。
  Taxpayer: the trade in the field of telecommunication7.
  税务局:是自营贸易吗?
  Tax official: is the trade self-conducted?
  纳税人:是。
  Taxpayer: yes.
  税务局:能提供总公司与境外制造商签定的合同吗?
  Tax official: can you provide the contract signed between your general establishment and the foreign maker8
  纳税人:这是合同复印件。
  Taxpayer: yes, here is the copy .
  税务局:从合同签定的日期看,销售在前,购买在后,这说明不是销售自己的产品,不能视为自营贸易。
  Tax official: thank you. Well , comparing the selling contract with the purchase one , I think that the selling is earlier than the purchase .It means that general establishment do not sell the product owned by itself , so the nature of the transaction is consignment trade , rather than self-conducted trade .

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1 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
2 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
3 liaison C3lyE     
n.联系,(未婚男女间的)暖昧关系,私通
参考例句:
  • She acts as a liaison between patients and staff.她在病人与医护人员间充当沟通的桥梁。
  • She is responsible for liaison with researchers at other universities.她负责与其他大学的研究人员联系。
4 consignment 9aDyo     
n.寄售;发货;委托;交运货物
参考例句:
  • This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。
  • We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。
5 invoice m4exB     
vt.开发票;n.发票,装货清单
参考例句:
  • The seller has to issue a tax invoice.销售者必须开具税务发票。
  • We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
6 equity ji8zp     
n.公正,公平,(无固定利息的)股票
参考例句:
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
7 telecommunication 5gMzg5     
n.电信,远距离通信
参考例句:
  • Telecommunication is an industry of service.电信业是一个服务型的行业。
  • I only care about the telecommunication quality and the charge.我只关心通信质量和资费两个方面。
8 maker DALxN     
n.制造者,制造商
参考例句:
  • He is a trouble maker,You must be distant with him.他是个捣蛋鬼,你不要跟他在一起。
  • A cabinet maker must be a master craftsman.家具木工必须是技艺高超的手艺人。