税收英语对话之总机构
总机构是自营贸易吗? 小编也不太懂这个，接下来，小编给大家准备了税收英语对话之总机构,欢迎大家参考与借鉴。
税收英语对话之总机构
Does your general establishment deal in self-conducted trade?
学习啦在线学习网 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?
Taxpayer1 ： you are welcome to our representative office .have you received the application for tax exemption2 presented by us ?
税务局：收到了，能介绍一下情况吗?
学习啦在线学习网 Tax official： yes， we have. But I need to investigate on it.
学习啦在线学习网 纳税人：我们办事处是为总公司在中国提供联络服务的。
学习啦在线学习网 Taxpayer： well， let me introduce my office at first. We provide liaison3 service for our general establishment.
税务局：你们还接受其他企业的委托吗?
学习啦在线学习网 Tax official： have you accepted the consignment4 from other company including the clients of the general establishment?
纳税人：没有。
学习啦在线学习网 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 invoice5 between your general establishment and the Chinese buyer?
纳税人：可以。
学习啦在线学习网 Taxpayer： yes， is the copy all right?
学习啦在线学习网 税务局：总公司是集团公司?
学习啦在线学习网 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.
学习啦在线学习网 税务局：是控股公司?
Tax official： is it a equity6 controlled company?
纳税人：不是。
Taxpayer： no， it is not.
学习啦在线学习网 税务局：它的经营范围是什么?
Tax official： what is the scope of its business?
学习啦在线学习网 纳税人：主要从事通信领域的贸易。
Taxpayer： the trade in the field of telecommunication7.
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 maker8?
学习啦在线学习网 纳税人：这是合同复印件。
学习啦在线学习网 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。
学习啦在线学习网 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 .
扩展:保险
学习啦在线学习网 We can serve you with a broad range of coverage1 against all kinks of risks for sea transport.
我公司可以承保海洋运输的所有险别。
Generally speaking, aviation insurance is much cheaper than marine2 insurance.
学习啦在线学习网 空运保险一般要比海运保险便宜。
Then "all marine risks" means less than "all risks".
那么，“一切海洋运输货物险”意味着比“一切险”范围小一些。
学习啦在线学习网 In the insurance business, the term "average" simply means "loss" in most cases.
学习啦在线学习网 在保险业中“average”一词一般是“海损”的意思。
学习啦在线学习网 Are there any other clauses in marine policies?
海运险还包括其它条款吗?
Breakage is a particular average, isn't it?
破碎险属于一种单独海损，对吗?
the risk of breakage is covered by marine insurance, isn't it?
学习啦在线学习网 破碎险是包括在海洋运输货物险之内的，对吗?
The English understood by "marine risks" only risks incident to transport by sea.
英国人对“海洋运输货物险”只理解为海洋中的意外风险。
Generally, the term "all marine risks" is liable to be misinterpreted and its use should be avoided in L/C.
学习啦在线学习网 一般地，“一切海洋运输货物险”容易被误解，应该避免在信用证中使用。
Words and Phrases
ocean marine cargo3 insurance clauses 海洋运输货物保险条款
学习啦在线学习网 transportation insurance 运输保险
学习啦在线学习网 overland transportation insurance, land transit4 insurance 陆上运输保险
insurance against air risk, air transportation insurance 航空运输保险
parcel post insurance 邮包运输保险
学习啦在线学习网 ocean marine cargo insurance, marine insurance 水险(海运货物保险)
All Risks 一切险
学习啦在线学习网 average 海损
Particular Average (P.A) 单独海损
学习啦在线学习网 General Average (G.A) 共同海损
Marine Losses 海损
学习啦在线学习网 partial loss 部分损失
total loss 全部损失
相关文章：
3.商务接待礼仪常识
4.
税收英语对话之总机构
上一篇：常用问答英语面试宝典
下一篇：双语股权转让怎么纳税
