Introduce the method of levying¹ on the representative office

　　纳税人：我代表处刚刚成立，想了解代表处的征税办法。

　　Taxpayer²： our representative office has just established recently， can you introduce the method of levying on the representative office？

　　税务局：可以。一般有申报、核定和换算三种形式。

　　Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment³， and the derivation.

　　纳税人：哪类代表处适用申报的办法？

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

　　税务局：如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的，可以自行申报。

　　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.

　　纳税人：有时为客户服务不单计佣金，怎么办？

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

　　税务局：代理商品贸易时所收取的进销差价视同佣金。

　　Tax official： in consignment⁴ trade for other company， fees are also calculated as net price amount by selling price deduce purchase price.

　　纳税人：有些合同注明佣金或进销差价，有的则不注明。

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

　　税务局：如果能提供在境内介绍成交的全部合同资料，可以按合同成交额的3%核定佣金计税。

　　Tax official ： in this case， the taxable receipt can be assessed on the base of 3% of the whole contractual turnover⁵ ，provided that you can provide the whole contractual documents introduced and bargained within china .

　　纳税人：有些服务是与总公司一起向客户提供的，总公司在境外服务应收取的佣金是否不计税？

　　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 deducted⁶ and exempt⁷ ？

　　税务局：不计税，但要提供相应的合法证明，并能正确划分代表处和总公司所共享的佣金。否则，要按照以支出换算收入的办法征税。

　　Tax official ： yes， if you can provide valid⁸ proof to it ，and correctly divide the fees shared by office and general establishment respectively .otherwise your office is applicable for the method of deriving⁹ income from the expenditure¹⁰ that happened .

　　纳税人：什么是以支出换算收入？

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

　　税务局：通过办事处的费用水平来推算其应税收入。

　　Tax official ： well， now that we can not acquire needed materials ，we can derive¹¹ the your taxable receipt from your expense .

　　纳税人：还有哪些代表处要按换算的办法征税？

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

　　税务局：不能正确确定其活动是否应当纳税的，以及不能正确申报的。

　　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.

　　纳税人：我们代表处的征税方式如何确定？

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

　　税务局：可根据上述介绍和你们的情况，提出申请，我们在核实后确定。

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