(中翻英)英文書信

(將部分名詞英文附上。因是國外合作單位,語氣請幫忙留意,溫和有禮亦不失立場,謝謝)

讓您久等了。

關於免稅,我們於8/2以公文正式向本國主管機關-財政部臺北國稅局(National Taxation Bureau of Taipei, Ministry of Finance)提出詢問,9/24收到NTBT正式回覆:貴會出版書籍取得之報酬是屬本國所得稅法(Income Tax Act)第8條第6款規定之權利金,為中華民國來源所得,應依所得稅法相關規定課徵我國所得稅。因我國尚未與美國簽署相關租稅協定,故給付權利金之報酬,尚無減免稅捐之適用(詳見附件)。希望以上能回答您的提問。

關於著作權使用費(Royalties)之計算,目前已完成新舊經銷商的轉換,統計102.1~102.9銷售共有32本書。原應於7月初結算上半年部分,謝謝您給予我們作業時間。因銷售量不多,在結算上想徵求您的決定,下列何者您認為較適合?

1.三十二本書籍先行結算。

2.等到明年1月初,結算2013全年度。

1 個解答

評分
  • 6 年前
    最佳解答

    讓您久等了。

    Sorry for the long wait.

    關於免稅,我們於8/2以公文正式向本國主管機關-財政部臺北國稅局提出詢問,

    About the concern towards the tax-free issue, we had proposed the query officially towards our national authority - the National Taxation Bureau of Taipei, Ministry of Finance,

    9/24收到NTBT正式回覆:

    and we had received an reply (from the NTBT) on 9/24 :

    貴會出版書籍取得之報酬是屬本國所得稅法(Income Tax Act)第8條第6款規定之權利金,為中華民國來源所得,

    The reward that had earned from publishing belongs to the income of Taiwan R.O.C., according to the sixth paragraph of article 8 of Income Tax Act regarding the entitlement,

    應依所得稅法相關規定課徵我國所得稅。

    and so the income tax should levy according to it (our Income Tax Act).

    因我國尚未與美國簽署相關租稅協定,

    Because we hadn't signed any tax-related agreements with the US yet,

    故給付權利金之報酬,尚無減免稅捐之適用(詳見附件)。

    therefore the repayment for the entitlement is not available for reducing taxes for now

    (please check out the attachment file)

    希望以上能回答您的提問。

    I hope this answers your question.

    關於著作權使用費(Royalties)之計算,

    And for the calculation of the Royalties,

    目前已完成新舊經銷商的轉換,

    currently we have already done transferring between the new and old dealers,

    統計102.1~102.9銷售共有32本書。

    which we had now calculated the quantity sold between 102.1 to 102.9,

    a total of 32 books.

    原應於7月初結算上半年部分,

    we should have settled the payments for the early half year by the early July,

    謝謝您給予我們作業時間。

    so thank you for the operation time you've given us.

    因銷售量不多,

    Due to the lack of quantity that has been sold,

    在結算上想徵求您的決定,

    we would like to seek for your opinion,

    下列何者您認為較適合?

    whether which of the one option you would rather prefer. .

    1.三十二本書籍先行結算。

    Settle the payments for the 32 books first.

    2.等到明年1月初,結算2013全年度。

    Postpone till the next early January, then settle for the whole 2013.

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