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？
Taxpayer: I am from ABC construction design company in Japan .Has my application for enjoying the tax treaty been approved by your bureau?
税务局：还没有。正好，让我们交换一下意见。
Tax official: No, it has not. Well, let us take the chance to exchange ideas.
纳税人：我在华时间仅133天，我的工资不在中国支付。
Taxpayer: good. I have been in china for only 133 days. My salary is paid by the company in Japan.
税务局：作为派驻境内的专家组成员，你们的职责是？
Tax official: You come to work in china as one of the expert group. What is the obligation of the group?
纳税人：负责对设计方案的解释和指导。
Taxpayer: we take charge to explain the design draft and direct the construction assignment.
税务局：按中国的法律，你们专家组已构成境内机构。
Tax official: according to the Chinese law, your group should be treated as an establishment within china.
纳税人：请允许我提醒您，设计项目是公司承接并在境外完成的，我们在境内没有取得任何收入。
Taxpayer: forgive me to remind you that the design draft has been completed in Japan., and my group has no business income in china.
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。
Tax official: that does not influence the nature of your group. The whole design income is considered as one obtained from china. If you provide the proofs to the design draft completed in Japan, this part of income can be deducted.
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。
Taxpayer: Even if my group is considered as an establishment, I do not think it is related to my application for the tax treaty. You know that my salary is paid by abroad.
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。
Tax official: In fact, it is sustained by your group. According to what we know, your group's taxable income is assesses by the national tax bureau. When they assessed, they deduced expenses and outgoing including the member's salary.
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。
Taxpayer: Forgive me for speaking frankly. The establishment you said is not equal to the permanent establishment in the tax treaty. You know the group is made up by us, and we have been in china for less than prescribed time.
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，专家组已存在了不得10个月了。
Tax official: you are just the second party of the group. From the date the first party arrived in china, your group has existed in china for 10 months.
纳税人：您的意思是说我不具备享受税收协定的条件？
Taxpayer: Do you mean that my salary is sustained by permanent establishment, thereby I am not applicable for the tax treaty?
税务局：那只是我个人的意见。我们会尽快给你正式通知的。
Tax official: That is only my personal opinions. We may give you a formal notification as soon as possible.