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總機構(gòu)納稅（中英對話）
總機構(gòu)是自營貿(mào)易嗎？
Does your general establishment deal in self-conducted trade？
納稅人：歡迎您到我們辦事處來。我們提交的免稅申請收到了嗎？
Taxpayer ： you are welcome to our representative office .have you received the application for tax exemption presented by us ？
稅務(wù)局：收到了，能介紹一下情況嗎？
Tax official： yes， we have. But I need to investigate on it.
納稅人：我們辦事處是為總公司在中國提供聯(lián)絡(luò)服務(wù)的。
Taxpayer： well， let me introduce my office at first. We provide liaison service for our general establishment.
稅務(wù)局：你們還接受其他企業(yè)的委托嗎？
Tax official： have you accepted the consignment from other company including the clients of the general establishment？
納稅人：沒有。
Taxpayer： no， we have not.
稅務(wù)局：你們代表總公司與境內(nèi)的企業(yè)簽定合同嗎？
Tax official： have you signed the contract within china on behalf of your general establishment？
納稅人：沒有。
Taxpayer： no， we have not either.
稅務(wù)局：能提供總公司的銷售合同和發(fā)票嗎？
Tax official： can you provide the contract and selling invoice between your general establishment and the Chinese buyer？
納稅人：可以。
Taxpayer： yes， is the copy all right？
稅務(wù)局：總公司是集團公司？
Tax official： ok .Can you introduce your general establishment？ Is it a group company？
納稅人：不是。
Taxpayer： No， I t is not.
稅務(wù)局：是控股公司？
Tax official： is it a equity controlled company？
納稅人：不是。
Taxpayer： no， it is not.
稅務(wù)局：它的經(jīng)營范圍是什么？
Tax official： what is the scope of its business？
納稅人：主要從事通信領(lǐng)域的貿(mào)易。
Taxpayer： the trade in the field of telecommunication.
稅務(wù)局：是自營貿(mào)易嗎？
Tax official： is the trade self-conducted？
納稅人：是。
Taxpayer： yes.
稅務(wù)局：能提供總公司與境外制造商簽定的合同嗎？
Tax official： can you provide the contract signed between your general establishment and the foreign maker？
納稅人：這是合同復(fù)印件。
Taxpayer： yes， here is the copy .
稅務(wù)局：從合同簽定的日期看，銷售在前，購買在后，這說明不是銷售自己的產(chǎn)品，不能視為自營貿(mào)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 .
責(zé)任編輯：文會計
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