Does your headquarter deal in self-employed trade?
总机构是自营贸易吗？
Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?
Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.
Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.
Tax official: Have you accept the consignment from other companies including the clients of your headquarter?
Taxpayer: No, we have not .
Tax official: Do you sign contract in China on behalf of your headquarter?
Taxpayer: No, we have not either .
Tax official: Can you provide the selling contract and invoice of your headquarter?
Taxpayer: Yes.
Tax official: Ok.Is your headquarter a group company?
Taxpayer: No.
Tax official: Is it an equity controlling company?
Taxpayer: No.
Tax Official: What is the business scope?
Taxpayer: The trade in the field Of telecommunication.
Tax official: Is the trade self-employed?
Taxpayer: Yes.
Tax official: Can you provide the contract signed between your headquarter and the foreign maker?
Taxpayer: Yes,here is the copy.
Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.
New Words
deal in 经营， 买卖
self-employed trade 自营贸易
application 申请
situation 状况， 事态， 情况
liaison 联络
headquarter 总公司， 总部
consignment 委托， 寄售
on behalf of 代表， 为了的利益
invoice 发票， 装货清单
group company 集团公司
controlling company 控股公司
sign 签定
中文对照:
第七课:总机构是自营贸易吗?
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?
税务局: 收到了，能介绍一下情况吗?
纳税人: 我们办事处是为总公司在中国提供联络服务的。
税务局: 你们还接受其他企业的委托吗?
纳税人: 没有。
税务局: 你们代表总公司与境内的企业签定合同吗?
纳税人: 没有。
税务局: 能提供总公司的销售合同和发票吗?
纳税人: 可以。
税务局: 总公司是集团公司吗?
纳税人: 不是。
税务局: 是控股公司吗?
纳税人: 不是。
税务局: 它的经营范围是什么?
纳税人: 主要从事通信领域的贸易。
税务局: 是自营贸易吗?
纳税人: 是。
税务局: 能提供总公司与境外制造商签定的合同吗?
纳税人: 这是合同复印件。
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。