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總機構納稅（中英對話）
總機構是自營貿易嗎？
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)絡服務的。
Taxpayer： well， let me introduce my office at first. We provide liaison service for our general establishment.
稅務局：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.
稅務局：你們代表總公司與境內的企業(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.
稅務局：它的經營范圍是什么？
Tax official： what is the scope of its business？
納稅人：主要從事通信領域的貿易。
Taxpayer： the trade in the field of telecommunication.
稅務局：是自營貿易嗎？
Tax official： is the trade self-conducted？
納稅人：是。
Taxpayer： yes.
稅務局：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：這是合同復印件。
Taxpayer： yes， here is the copy .
稅務局：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品，不能視為自營貿易。
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 .
責任編輯：文會計
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