外贸知识

外销员(export sales staff )外贸外语辅导:总机构

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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?
Taxpayer : you are welcome to our representative office .have you received the application for tax exemption 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 liaison 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 consignment 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 invoice 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 equity 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 telecommunication.
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 maker?
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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