加拿大外贸
税务知识Part I. Business Tax1. What kinds of business activities performed by resident representative offices of foreign enterprises are subject to Business Tax?(1) Agency trade activities conducted by the representative offices of all kinds of trading corporations, companies and firms;(2) Various service activities conducted by the representative offices of corporations, companies and firms in commercial, legal, taxation and accounting consultancy services; (3) Various services provided by the representative offices of the groups or holding companies for their member companies;(4) Contracted or agency advertising business of the representative offices of advertising companies; (5) Services provided by the representative offices of travel agenciesto tourists (such as visa processing, payment collection, air ticket booking, tour guide and arrangement for accommodation);(6) Investment consultancy or other consultancy services provided by the representative offices of banking and financial institutions other than their core business;(7) Services in all stages of transportation provided to customers by the representative offices of transport enterprises;(8) Various liaison, intermediary and consultancy work performed for other companies in search of cooperative projects in China by the representative offices of foreign investment companies, or various services provided by these representative offices to the joint-venture or cooperative projects of their head offices after such projects have been established;(9) The bidding, liaison and consultancy services provided to other companies by the representative offices in China of foreign contractors, other than the services provided to the engineering projects contracted by the head offices of the above representative offices; and(10) Other taxable activities provided by the representative offices for their customers. 2. What are the methods for calculating Business Tax payable by resident representative offices of foreign enterprises?(1) Taxation based on the actual income With the approval of local tax authority, the amount of Business Tax payable by a resident representative office may be calculated according to its actual income, provided that the representative office can provide all the materials and supporting documents like signed contracts, where the rates of commission are contained therein, and has set up the accounting books for financial revenues and expenditures as well as for cost accounting (of which, the overseas expenditure can be supported with certificate issued by a local CPA). The calculation formula is: The amount of Business Tax payable = commission and handling fee income x 5%(2) Taxation based on deemed incomeWith the approval of local tax authority, the amount of tax payable by a resident representative office may be calculated according to the amount of its deemed income. This is applied when the representative office can only provide all the contracts of its intermediary and agency services within the Chinese territory that fail to specify the amount of commission or involve various business activities of the same office (of which, the amount of commission is specified in some contracts but not in others) and the office cannot provide accurate certification document to correctly declare the amount of income, or cannot provide accurate certificates for costs and expenditures to correctly calculate the amount of taxable income.The calculation formula is: The amount of Business Tax payable = the value of the transaction in the contract × deemed rate of commission × 5%(3) Taxation based on income converted from expenditures To use this method of taxation, the resident representative office should apply with the local tax authority and get approval from all levels of tax authorities above up to the State Administration of Taxation. This method applies to the resident representative offices that provide intermediary and agency services to customers of their headquarters and other enterprises or services to their parent or subsidiary companies (excluding the head office of the resident representative office) but cannot provide the relevant materials and supporting documents like contract and agreement to substantiate their income declaration adequately, or offices that cannot provide accurate certification document to distinguish the trade of their self-operated commodity from that of agency commodity. The calculation formula is: The amount of Business Tax payable = the amount of expenditures for the current period÷(1-10%-5%) × 5%3. What is the scope of expenditure of resident representative office of foreign enterprise?All expenses paid by a resident representative office of foreign enterprise that are related to its own business should be regarded as its expenditures (either paid within or outside of the Chinese territory). Such expenses include staff wages and salaries, bonus, allowance, welfare payments, material procurement expenses (including fixed assets such as vehicles and office equipment), communication expenses, travelling expenses, rental expenses, equipment lease expenses, transportation expenses, hospitality expenses and other expenses paid both within and outside the Chinese territory.4. How should the rate of commission be determined when a resident representative office of foreign enterprise pay Business Tax based on deemed income?(1) The deemed rate of commission has been reduced from 5% to 3% since 1 October, 1986; and (2) For a resident representative office engaged in advertising intermediary services, its income shall be assessed at 15% of the transaction value indicated in its contracts and agreements. ----------------------------------------------评论
第一部分 营业税一、 外国企业常驻代表机构所从事的哪些业务活动应当缴纳营业税？1、 各类从事贸易的公司、商社、商号等设立的代表机构从事的商品代理贸易活动。2、 商务、法律、税务、会计等各类咨询服务业企业设立的代表机构从事的各类服务活动。3、 集团或控股公司设立的代表机构，为其集团内公司提供的各项服务活动。4、 广告公司设立的代表机构从事的承揽或代理广告业务。5、 旅游公司设立的代表机构为旅游者提供的服务活动（如办理签证、收取费用、代订机票、导游及联系食宿等）。6、 银行金融等机构设立的代表机构兼营的投资咨询或其他咨询服务。 7、 运输企业设立的代表机构就运输业务各环节为客户提供的服务。8、 外国投资公司设立的代表机构为其他公司在我国寻找合作项目所从事各项联络、中介、咨询等工作，或者其本公司合资或合作投资项目确定后，继续为这些合资或合作项目提供各项服务。9、 外国承包商在我国设立的代表机构，除为其本公司承包工程项目提供各种服务外，还向其他公司提供投标、联络、咨询等业务。10、 代表机构为客户提供的其他应税业务活动。二、 外国企业常驻代表机构计算缴纳营业税的方法有哪几种？1、 按其申报的实际收入额征税凡常驻代表机构能够提供签定的合同、佣金率等全部资料和凭证，并且建有帐册，进行财务收支和成本费用核算，其中，境外费用支出部分还能够提供当地注册会计师证明的，经所在地税务机关审查同意，可以按其申报的实际收入额计算征收营业税。 计算公式为：应纳营业税款=佣金、手续费收入×5%2、 按核定收入方法征税常驻代表机构如果仅能提供在中国境内从事居间介绍，代理等服务签定的全部合同资料，但合同中没有载明佣金金额或者属于同一常驻代表机构的多项业务活动，（其中一部分合同载明佣金金额，一部分合同没有载名佣金金额），不能提供准确的证明文件和正确申报收入额的；或者不能提供准确的成本，费用凭证，正确计算应纳税所得额的，经所在地税务机关审查同意，可以核定其收入额计算征税。计算公式：应纳营业税款=合同成交额×核定佣金率×5%3、 按经费支出换算收入方法征税对某些外国企业常驻代表机构为其总机构的客户、其他企业从事居间介绍、代理等服务业务，或为其母公司及其所属各子公司（直接委派该常驻代表机构的公司除外）提供服务，不能提供有关合同、协议书等资料、凭证，据以正确申报收入额的；或者常驻代表机构不能提供准确的证明文件，区分其是自营商品贸易还是代理商品贸易的，可由常驻代表机构向所在地税务机关提出申请，逐级报税务总局批准，以其经费支出额换算收入计算征税。计算公式：应纳营业税=本期经费支出额÷（1-10%-5%）×5%三、 外国企业常驻代表机构经费支出范围包括哪些内容？外国企业常驻代表机构支出的与其自身业务有关的费用，都应作为常驻代表机构的费用（无论境内境外支付）。经费支出额包括：在中国境内、境外支付给工作人员的工资薪金、奖金、津贴、福利费、物品采购费（包括汽车、办公设备等固定资产）、通讯费、 差旅费、房租、设备租赁费、交通费、交际费、其他费用。四、 外国企业常驻代表机构按核定收入方法缴纳营业税时，如何确定佣金率？ 1、 自1986年10月1日起核定佣金率从5%降为3%。2、 从事广告介绍服务的按合同、协议注明的成交额的15%核定外国企业常驻代表机构应取得的收入额。----------------------------------------------
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Part II. Stamp Duty 1. Who are the taxpayers of Stamp Duty?Taxpayers of Stamp Duty refers to units and individuals within the territory of the People's Republic of China that execute and receive vouchers as listed in the regulations on Stamp Duty and that should fulfil the tax liabilities according to law. (1) Parties to a contract;(2) Issuers of vouchers;(3) The unit or individual who sets up the account books; and(4) Recipients.2. What is the scope of charge of Stamp Duty?(1) Contracts or documents with contractual nature on procurement and sales, processing, contracting of construction project, survey and design, property lease, goods transportation, storage and safekeeping, financial borrowing, property insurance and technology;(2) Documents on the transfer of property right; (3) Business account books;(4) License on permit of right; and(5) Other vouchers to be taxed as stipulated by the Ministry of Finance.3. How are the applicable tax rates of Stamp Duty determined?Among the 13 taxable items of Stamp Duty, proportional tax rates are applied to various contracts and vouchers with contractual nature, documents on the transfer of property right and the business book recording information on capital. Fixed tax rate is applied to licenses and permits as well as other business account books. The proportional tax rates are 1‰, 3/10000, 5/10000 and 0.5/10000 respectively. The fixed tax rate is RMB 5 per piece.4. How should the amount of tax payable be calculated for property lease contracts?The amount of tax payable = the amount of taxable base of property lease contract × 1‰5. What are the stipulated methods for the payment of Stamp Duty?(1) The Stamp Duty liability should be calculated by taxpayers themselves based on the relevant stipulations, and the stamps should be purchased and put on the documents in full value in one effort. (2) Taxpayers with large amount of tax payments or frequent use of the stamps may apply to the tax authority for using tax payment receipts instead of the stamps or making regular payments to simplify the taxation procedure. (3) The dutiable documents should be stamped and the taxpayer should affix a seal at the perforation of every stamp or mark the stamp to indicate cancellation. The stamps may not be reused.(4) The dutiable documents should be stamped when they are executed or received. This means that stamps should be put on at the time when a contract is signed, an instrument is executed, an account book is opened or a license is received. In case a contract is signed overseas, it shall be stamped when used in China.(5) In case the same dutiable document is signed by two or more than two parties with each party holding one copy, all parties shall stamp their respective copies in full value.----------------------------------------------
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第二部分 印花税一、 印花税的纳税义务人是如何规定的？印花税纳税义务人，是指中华人民共和国境内书立、领受印花税条例所列举凭证，并应依法履行纳税义务的单位和个人。1、 立合同人；2、 立据人；3、 立帐簿人；4、 领受人；二、 印花税的征税范围有哪些？1、 购销、加工承揽、建设工程承包、勘察设计、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证。2、 产权转移书据；3、 营业帐簿；4、 权利许可证照；5、 经财政部确定征税的其他凭证。三、 印花税的适用税率是如何确定的？在印花税的13个税目中，各类合同以及具有合同性质的凭证、产权转移书据、营业帐簿中记载资金的帐簿，适用比例税率；权利许可证照和营业帐簿税目中的其他帐簿适用定额税率。比例税率分别为：千分之一、万分之三、万分之五、万分之零点五；定额税率为：每件5元。四、 财产租赁合同如何计算应纳税额？应纳税额=财产租赁合同的计税金额×1‰五、 印花税的纳税方法是如何规定的？1、 印花税实行由纳税人根据规定自行计算应纳税额，购买并一次贴足印花税票的缴纳方法。2、 为了简化贴花手续，应纳税额较大或者贴花次数较频繁的，纳税人可向税务机关提出申请采取以缴款书代替贴花或者按期汇总缴纳的方法。3、 印花税票应当粘贴在应纳税凭证上并由纳税人在每枚税票的骑缝处盖戳注销或者划销，已贴用的印花税票不得重用。4、 应纳税凭证应当于书立或者领受时贴花，所说的书立或者领受时贴花，是指在合同的签定时、书据的立据时、帐簿的启用时和证照的领用时贴花，如果合同在国外签订的，应在国内使用时贴花。5、 同一凭证，由两方或者两方以上当事人签订并各执一份的，应当由各方就所执的一份各自全额贴花。----------------------------------------------
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辛苦~~~顶
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赛赛真是好mm考完试一定要回来哦预祝你考出理想的成绩 [em43] [em43] [em43]
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真是不一样，我看得都要头晕了。顶一下
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赛赛，辛苦了，顶
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QUOTE:原文由 [B]iceblue[/B] 发表:赛赛真是好mm考完试一定要回来哦预祝你考出理想的成绩 [em43] [em43] [em43]
回来了，不过成绩不太理想
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[em57] [em57] [em57] 中文看意思，英文练阅读
加拿大电商昨天我把提单复件发给了客户，今天收到了他回信，如下： Dear Nicholas, please send all shipping documents. We will check B/L copy and we will reply ASAP. Thank you Best Regards ......................................... 加拿大电商刚从事这行半年，对电子行业不了解，自己整理了些，算是学习，供大家分享，也请大家补充。我毕竟是个文科生，对这方面知识严重欠缺。 DVD:英文全名是Digital Video Disk, 即数字视频光
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