Lessen 19:



Inspection on the East Building



我们想了解东方大厦工程的情况

Tax official: We are from the foreign taxation bureau. We'd like to leam some information of the East Building project.This is my certificate.



Taxpayer: Welcome to our office.I will try to meet your demands.



Tax official: We heard that your company has contracted to construct the East Building project. Is that right?



Taxpayer: No. My company is only responsible for the organization work of the building. Tax official: How did your company pay tax?



Taxpayer: We paid the business tax on the income we received，according to the service industry of the tax law.



Tax official: Could you provide the voucher and contract related to the building project?



Taxpayer: Just a moment.Here you are.



Tax official: Thank you.Look,the document indicates that your company is the general contractor of the building.



Taxpayer: In fact,my company transferred the project to some subcontractors.



Tax official: As the general contractor,your company should pay business tax according to the construction industry of the tax law.



Taxpayer: How to determine the taxable income?



Tax official: The taxable income is calculated as the whole contract income minus the parts paid to the subcontractors.



Taxpayer: The rate of the service industry is 5% and the tate of construction industry is 3%. That means my company overpaid the business tax. Is that right?



Tax official: Yes, it is true.But on the other hand，the business tax law stipulates that the general contractor is obliged to withhold the tax when paying to the subcontractors. If your company fails to do,it will not only pay the missing tax but also face the penalty.



Taxpayer: The amount of the tax is too large.The project has been completed already and my company is registered outside of china.



Tax official: In this case,your representative office must take the responsibility in place of your company.s







New Words



inspection 检查, 视察

service industry 服务业

voucher 收据， 凭单

indicate 表明， 指出

general contractor 总承包商

subcontractor 分包商

construction industry 建筑业

on the other hand 在另一方面

take the responsibility 承担责任

in place of 替，代替







中文对照



第十九课:我想了解东方大厦工程的情况







税务局: 我们是涉外税务局的。我们想了解有关东方大厦工程的情况。这是我的证件。



纳税人: 欢迎你们来我办事处。我愿尽力满足您的要求。



税务局: 据我们了解，东方大厦工程是你公司承建的。



纳税人: 不是。我公司只负责大厦的组织工作。



税务局: 你公司怎么纳税呐?



纳税人: 我们就取得的收入按服务业缴营业税。



税务局: 能提供你们与大厦工程有关的凭证和合同吗?



纳税人: 请等一下。给您。



税务局: 谢谢!合同表明你公司是大厦工程的总承包人。



纳税人: 事实上，我公司把工程转包给其他分包商了。



税务局: 作为总承包人，你公司应按建筑业缴营业税。



纳税人: 如何确定应税收入?



税务局: 总承包收入减去付给分包商后的余额。



纳税人: 服务业的税率是5%，而建筑业的税率是3%，这说明我们的税缴多了?



税务局: 但另一方面，税法规定总承包人有义务在支付给分包商时要代扣营业税。如果没扣，不仅要自己补缴，还要接受罚款。



纳税人: 这个数额太大了。工程已经结束，我公司也不在境内。



税务局: 在这种情况下，你办事处要替公司承担责任。
关键字:会计英语
生词表: