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。