Lessen 17:



Can I enjoy the treatment of the tax treaty?



我能享受税收协定的待遇吗？

Taxpayer: Excuse me,I would like to know whether I can enjoy the treatment of tax treaty.



Tax official: Sit down,please.Your nationality?



Taxpayer: I am American.



Tax official: Where do you work?



Taxpayer: The American ABC company Beijing representative office.



Tax official: How long have you been in China?



Taxpayer: Less than half a year.



Tax official: Can you provide your passport and credential?



Taxpayer: Yes,here you are.



Tax official: What is your job in your office?



Taxpayer: I come to China for investigation.



Tax official: Do you have any certificate of dispatch?



Taxpayer: Yes, here you are.



Tax official: Does your office pay tax in China?



Taxpayer: Yes .



Tax official: Is your salary paid by your office ?



Taxpayer: No. My salary is paid by the headquarter in Americe. I have a certificate for it .



Tax official: Are you going to go back to your country very soon?



Taxpayer: It depends. The headquarter plans to appoint me as the chiefrepresentative of the office, but it has not been ratified formally .



Tax official: Whether you can enjoy the exemption or not will depend on this appointment .



Taxpayer: What do you mean?



Tax official: Only the temporaryresident can enjoy the tax treaty. If finally you are the permanent representative, you will lose the qualificetion for it .







New words



tax treaty 税收协定

less than 少于

passport 护照

credential 证件

investigation 考察,调查研究

certificate 证明，证书

dispatch 派遣， 派送

appoint 任命

ratify 批准

qualificaion 资格,资历







中文对照



第十七课:我能享受税收协定的待遇吗?







纳税人: 我想了解我能不能享受税收协定的待遇。



税务局: 请坐。请介绍一下您的国籍?



纳税人: 美国。



税务局: 在哪工作?



纳税人: 美国ABC公司北京代表处。



税务局: 在中国呆多长时间了?



纳税人: 不到半年。



税务局: 能给我看一下您的证件和护照吗?



纳税人: 可以。



税务局: 您在代表处做什么工作?



纳税人: 我在中国是考察工作。



税务局: 能给我看一下您的派遣证明吗?



纳税人: 可以，给您。



税务局: 您所在的办事处交税吗?



纳税人: 交税。



税务局: 您的工资是由办事处支付吗?



纳税人: 不是，由美国总部支付，我有证明。



税务局: 您不久就要回国吗?



纳税人: 还没有确定。总部可能任命我为首席代表。



税务局: 看来，您能否享受免税待遇取决于这个任命。



纳税人: 什么意思?



税务局: 要知道享受税收协定待遇的对象是短期停留人员。如果您最终是首席代表了，那就不适合这个条件了。
关键字:会计英语
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