對代表處的征稅方法有幾種？

　　Introduce the method of levying on the representative office

　　納稅人：我代表處剛剛成立，想了解代表處的征稅辦法。

　　Taxpayer： our representative office has just established recently， can you introduce the method of levying on the representative office？

　　稅務(wù)局：可以。一般有申報、核定和換算三種形式。

　　Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment， and the derivation.

　　納稅人：哪類代表處適用申報的辦法？

　　Taxpayer： which kind of office is applicable for the return method？

　　稅務(wù)局：如果能提供合同和傭金的全部資料并且建立賬簿、收支清楚的，可以自行申報。

　　Tax official： it is the one that can provide the whole materials about the contracts and fees， and at the same time， establish account books to make clear the receipt and expense.

　　納稅人：有時為客戶服務(wù)不單計(jì)傭金，怎么辦？

　　Taxpayer： we can do like that. But sometimes we serve the clients without receiving fees？

　　稅務(wù)局：代理商品貿(mào)易時所收取的進(jìn)銷差價視同傭金。

　　Tax official： in consignment trade for other company， fees are also calculated as net price amount by selling price deduce purchase price.

　　納稅人：有些合同注明傭金或進(jìn)銷差價，有的則不注明。

　　Taxpayer： but some contract indicate the fees or net price amounts， some do not. What should we do？

　　稅務(wù)局：如果能提供在境內(nèi)介紹成交的全部合同資料，可以按合同成交額的3%核定傭金計(jì)稅。

　　Tax official ： in this case， the taxable receipt can be assessed on the base of 3% of the whole contractual turnover ，provided that you can provide the whole contractual documents introduced and bargained within china .

　　納稅人：有些服務(wù)是與總公司一起向客戶提供的，總公司在境外服務(wù)應(yīng)收取的傭金是否不計(jì)稅？

　　Taxpayer ： I see . by the way ， some service are provided for the clients in cooperation with general establishment .my question is whether the service provided outside of china can be deducted and exempt ？

　　稅務(wù)局：不計(jì)稅，但要提供相應(yīng)的合法證明，并能正確劃分代表處和總公司所共享的傭金。否則，要按照以支出換算收入的辦法征稅。

　　Tax official ： yes， if you can provide valid proof to it ，and correctly divide the fees shared by office and general establishment respectively .otherwise your office is applicable for the method of deriving income from the expenditure that happened .

　　納稅人：什么是以支出換算收入？

　　Taxpayer ： what do you mean by the method of derivation ？

　　稅務(wù)局：通過辦事處的費(fèi)用水平來推算其應(yīng)稅收入。

　　Tax official ： well， now that we can not acquire needed materials ，we can derive the your taxable receipt from your expense .

　　納稅人：還有哪些代表處要按換算的辦法征稅？

　　Taxpayer ： I see. are there any other kinds of representative office applicable for this method ？

　　稅務(wù)局：不能正確確定其活動是否應(yīng)當(dāng)納稅的，以及不能正確申報的。

　　Tax office： they are the one that lacks correct proofs to determine whether its operation is taxable ，and the one that can not correctly file the tax return.

　　納稅人：我們代表處的征稅方式如何確定？

　　taxpayer： how do you determine the method of leaving we are applicable？

　　稅務(wù)局：可根據(jù)上述介紹和你們的情況，提出申請，我們在核實(shí)后確定。

　　Tax official： you can present the application and than we assessed it.