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。
Tax official: We are from the foreign tax bureau. We want to inspect some information concerning the East Building project. This is my certificate.
纳税人：欢迎你们来我办事处。我愿尽力满足您的要求。
Taxpayer: Your are welcome to our office. I will try my best to meet you need.
税务局：据我们了解，东方大厦工程是你公司承建的？
Tax official: We heard that your company contracted to construct the East Building project. Is that right?
纳税人：不是。我公司只负责大厦的组织工作。
Taxpayer: No. my company did not take part directly in the construction of the building. We are only in charge of the organization.
税务局：你公司怎么纳税呐？
Tax official: How did your company pay business tax?
纳税人：我们就取得的收入按服务业缴营业税。
taxpayer: We paid the business tax on the income we received, according to the service item of the tax law.
税务局：能提供你们与大厦工程有关的凭证和合同吗？
Tax official: Could you provide the account, voucher, and contract in relation to the building project?
纳税人：请等一下。给您。
Taxpayer: Just moment. Here you are.
税务局：谢谢！合同表明你公司是大厦工程的总承包人。
Tax official: Thank you. Look, the document indicate that your company is the general contractor of the building.
纳税人：事实上，我公司把工程转包给其他分包商了。
Taxpayer: In fact, my company transfer the project to some subcontractors.
税务局：作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction item of the tax law.
纳税人：如何确定应税收入？
Taxpayer: How should you determine the taxable proceeds?
税务局：总承包收入减去付给分包商后的余额。
Tax official: The taxable proceeds is calculated as the whole business income less the parts paid to the subcontractors.
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？
Taxpayer: The rate of the service item is 5%, and the rate of construction item is 3%. That means my company overpaid the business tax. Is that right?
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。
Tax official: Yes, that is true. On the other hand, the business tax law stipulated the general contractor is obliged to withhold the tax due from the subcontractors. If your company fails to fulfil the obligation, it will be subject to the penalty, plus the payment of the tax due.
纳税人：这个数额太大了。工程已经结束，我公司也不在境内。
Taxpayer: the amount of tax due is too large, and the project has completed already. On the other hand, my company registered outside of china.
税务局：在这种情况下，你办事处要替公司承担责任。
tax official: in this case, your representative office is responsible for your company.