稅收英語對話之總機(jī)構(gòu)
總機(jī)構(gòu)是自營貿(mào)易嗎? 小編也不太懂這個，接下來，小編給大家準(zhǔn)備了稅收英語對話之總機(jī)構(gòu),歡迎大家參考與借鑒。
稅收英語對話之總機(jī)構(gòu)
Does your general establishment deal in self-conducted trade?
納稅人：歡迎您到我們辦事處來。我們提交的免稅申請收到了嗎?
Taxpayer1 ： you are welcome to our representative office .have you received the application for tax exemption2 presented by us ?
稅務(wù)局：收到了，能介紹一下情況嗎?
Tax official： yes， we have. But I need to investigate on it.
納稅人：我們辦事處是為總公司在中國提供聯(lián)絡(luò)服務(wù)的。
Taxpayer： well， let me introduce my office at first. We provide liaison3 service for our general establishment.
稅務(wù)局：你們還接受其他企業(yè)的委托嗎?
Tax official： have you accepted the consignment4 from other company including the clients of the general establishment?
納稅人：沒有。
Taxpayer： no， we have not.
稅務(wù)局：你們代表總公司與境內(nèi)的企業(yè)簽定合同嗎?
Tax official： have you signed the contract within china on behalf of your general establishment?
納稅人：沒有。
Taxpayer： no， we have not either.
稅務(wù)局：能提供總公司的銷售合同和發(fā)票嗎?
Tax official： can you provide the contract and selling invoice5 between your general establishment and the Chinese buyer?
納稅人：可以。
Taxpayer： yes， is the copy all right?
稅務(wù)局：總公司是集團(tuán)公司?
Tax official： ok .Can you introduce your general establishment? Is it a group company?
納稅人：不是。
Taxpayer： No， I t is not.
稅務(wù)局：是控股公司?
Tax official： is it a equity6 controlled company?
納稅人：不是。
Taxpayer： no， it is not.
稅務(wù)局：它的經(jīng)營范圍是什么?
Tax official： what is the scope of its business?
納稅人：主要從事通信領(lǐng)域的貿(mào)易。
Taxpayer： the trade in the field of telecommunication7.
稅務(wù)局：是自營貿(mào)易嗎?
Tax official： is the trade self-conducted?
納稅人：是。
Taxpayer： yes.
稅務(wù)局：能提供總公司與境外制造商簽定的合同嗎?
Tax official： can you provide the contract signed between your general establishment and the foreign maker8?
納稅人：這是合同復(fù)印件。
Taxpayer： yes， here is the copy .
稅務(wù)局：從合同簽定的日期看，銷售在前，購買在后，這說明不是銷售自己的產(chǎn)品，不能視為自營貿(mào)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 .
擴(kuò)展:保險
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運(yùn)輸?shù)乃须U別。
Generally speaking, aviation insurance is much cheaper than marine2 insurance.
空運(yùn)保險一般要比海運(yùn)保險便宜。
Then "all marine risks" means less than "all risks".
那么，“一切海洋運(yùn)輸貨物險”意味著比“一切險”范圍小一些。
In the insurance business, the term "average" simply means "loss" in most cases.
在保險業(yè)中“average”一詞一般是“海損”的意思。
Are there any other clauses in marine policies?
海運(yùn)險還包括其它條款嗎?
Breakage is a particular average, isn't it?
破碎險屬于一種單獨(dú)海損，對嗎?
the risk of breakage is covered by marine insurance, isn't it?
破碎險是包括在海洋運(yùn)輸貨物險之內(nèi)的，對嗎?
The English understood by "marine risks" only risks incident to transport by sea.
英國人對“海洋運(yùn)輸貨物險”只理解為海洋中的意外風(fēng)險。
Generally, the term "all marine risks" is liable to be misinterpreted and its use should be avoided in L/C.
一般地，“一切海洋運(yùn)輸貨物險”容易被誤解，應(yīng)該避免在信用證中使用。
Words and Phrases
ocean marine cargo3 insurance clauses 海洋運(yùn)輸貨物保險條款
transportation insurance 運(yùn)輸保險
overland transportation insurance, land transit4 insurance 陸上運(yùn)輸保險
insurance against air risk, air transportation insurance 航空運(yùn)輸保險
parcel post insurance 郵包運(yùn)輸保險
ocean marine cargo insurance, marine insurance 水險(海運(yùn)貨物保險)
All Risks 一切險
average 海損
Particular Average (P.A) 單獨(dú)海損
General Average (G.A) 共同海損
Marine Losses 海損
partial loss 部分損失
total loss 全部損失
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