纳税人:我想了解我能不能享受税收协定的待遇.
Taxpayer: excuse me, I would like to know whether I can enjoy the treatment of tax treaty.
税务局:请坐.请介绍一下您的国籍?
Tax official: Sit down, please. Let us discuss it. Your nationality?
纳税人:美国.
Taxpayer: America.
税务局:在哪工作?
Tax official: Where does you work?
纳税人:美国ABC公司北京代表处.
Taxpayer: The ABC representative office locating in china.
税务局:在中国呆多长时间了?
Tax official: How long have you been in china?
纳税人:不到半年.
taxpayer: Just less than half a year.
税务局:能给我看一下您的证件和护照吗?
Tax official: Can you provide your passport and identification?
纳税人:可以,给。
Taxpayer: Yes, here you are.
税务局:谢谢。您在代表处做什么工作?
Tax official: thank you. What have you been doing in your office?
纳税人:我在中国是考察工作.
Taxpayer: I come to china for the purpose of investigation.
税务局:能给我看一下您的派遣证明吗?
Tax official: Do you have certificate of the dispatch?
纳税人:可以,给您.
Taxpayer: Yes, here you are.
税务局:您所在的办事处交税吗?
Tax official: Does your office pay tax in china?
纳税人:交税.
Taxpayer: Yes.
税务局:您的工资是由办事处支付吗?
Tax official: Is your salary paid and sustained by your office?
纳税人:不是,由美国总部支付，我有证明。
Taxpayer: No. My salary is paid by the general establishment in America. I have a certificate for it.
税务局:您不久就要回国吗?
Tax official: are you going to come back to your country very soon?
纳税人:还没有确定.总部可能任命我为首席代表.
Taxpayer: it depends. the general establishment plan to name me as the chief representative of the office ,But it has not been ratified formerly.
税务局:看来,您能否享受免税待遇取决于这个任命.
Tax official: it looks like that your exemption depends on whether you are named as the chief representative.
纳税人:什么意思?
Taxpayer: what do you mean?
税务局:要知道享受税收协定待遇的对象是短期停留人员.如果您最终是首席代表了,那就不适合这个条件了.
Tax official: Forgive me to tell you the truth. It is only the temporary resident who is applicable for the tax treaty. If you are the chief representative at last, you will lose the qualification for exemption.