Tax official: That does not affect the nature of your group as an organization. When calculating the taxable income, you can deduct the remuneration from oversea from the whole design income, if you can provide related proofs and materials.
Taxpayer: Even if my group is considered as an organization，I do not think it is related to my application for the tax exemption. You know that the group does not pay my salary.
Tax official: In fact, your group pays it. As far as we know, the national taxation bureau is assessing your group's taxable income. The deduction includes the member's salaries.
Taxpayer: Pardon me for speaking frankly. The organization you said is not equal to the permanent organization in the tax treaty. You know that the group is made up of us and we have been in China for less than the prescribed time.
Tax official: You are just the second batch of the group.Since the date the first batch arrived in China，your group has been existed in China for 10 months.
Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty？
Tax official: That is only my personal opinion. We will give you formal notification as soon as possible.
Vocabulary 词汇
bear 承担， 负担
expert 专家
take charge of 负责管理
design program 设计方案
contract 承接，签定合同（动词）
forgive 原谅， 宽恕
as far as 在范围内， 就之限度
batch 批
Pardon me for speaking frankly 恕我直言
notification 通知， 报告
qualify 使……具备条件，使……具有资格
Translation 中文对照
第十八课：我的工资是常设机构负担的吗？
纳税人： 我是日本建筑设计有限公司的，请问我的免税申请批下来了吗？
税务局： 还没有。正好，让我们交换一下意见。
纳税人： 我在华时间仅133天，我的工资不在中国支付。
税务局： 作为派驻境内的专家组成员，你们的职责是？
纳税人： 负责对设计方案的解释和指导。
税务局： 按中国的法律，你们专家组已构成境内机构。
纳税人： 请允许我提醒您，设计项目是公司承接并在镜外完成的，我们在境内没有取得任何收入。
税务局： 这不影响专家组作为机构的性质。只是在确定机构应税收入时，可以将境外劳务费从总设计收入中扣除，如果你们能提供资料证明的话。
纳税人： 即使专家组被认为是机构，与我的免税申请有什么关系吗？要知道我的工资不是专家组支付的。
税务局： 事实上，是由专家组负担的。就我们所知，国税局正在对你们的应税所得进行核定扣除因素中包含了成员的工资因素。
纳税人： 恕我直言，您所说的机构并不等于协定中的常设机构。要知道专家组是由我们组成的，而我们在中国的时间少于规定的时间。
税务局： 您只是专家组的第二批成员。从第一批成员到中国算起，专家组已存在了10个月了。
纳税人： 您的意思是说我不具备享受税收协定的条件？
税务局： 那只是我个人的意见。我们会尽快给你正式答复的。
Lessen 19: Inspection on the East Building
我们想了解东方大厦工程的情况
Dialogue 对话
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.
Vocabulary 词汇
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
Translation 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。
Lessen 20: What can I do when we dispute with the taxation bureau？
与税务局发生争议怎么办？
Dialogue 对话
Taxpayer: Good morning, Lawyer. When the taxation bureau inspected my company yesterday, they noticed me that they would impose penalty and overdue payment on my company, plus the payment of the tax overdue. We do not agree on their decisions, but what can I do？
Lawyer: I am sorry to hear it. Well, in this case, you have three choices, namely hearing testimony, reexamination and lawsuit.
Taxpayer: What is the hearing testimony ？
Lawyer: If the penalty comes to a certain level, the taxpayer can apply for the hearing testimony within 3 days after receiving the notice of the penalty. The taxation bureau should arrange an official as the chairman of the testimony meeting. This official is not from the inspection department and he will report the taxpayer's opinions to the head of the taxation bureau.
Taxpayer: I think it is too late for hearing testimony and the scope of the testimony is too limited. What about the reexamination ？
Lawyer: It is to apply for the superior taxation bureau to reexamine the case. It can handle the disputes of both taxpunishment and payment, but the requirements for these two kinds of disputes are quite different.
Taxpayer: Can you explain it in detail？
Lawyer: If you disagree on the punishment decisions, you may apply for reexamination within 15 days after you receive notice, or you can bring a suit against the taxation bureau directly.
Taxpayer: Does the punishment include overdue payment？
Lawyer:No. Overdue payment is not punishment but taxation.
Taxpayer: What about the disputes concerning the tax payments？