https://online2.tingclass.net/lesson/shi0529/0008/8497/2162R.mp3
https://image.tingclass.net/statics/js/2012
1--Well, I am thinking of establishing a food joint venture of scaie.
2--What's great, we have so many favorable conditions for you to invest in China.
1--Yes, China is a big country with a large population rich resources and a comparatively low level of wages and salaries,However, the problem is that we're still doubtful of investment in China.
2-- Let me put your mind at ease. The way I see it, a joint venture means, primary, less taxation and more benefits for the investors.
1-- That sounds good.
2--Well, a joint venture means preferred treatment for the investors. A joint venture pays less income tax or even no income tax at all under certain conditions in the first five profit making years.
1-- Profit-making years? You mean the years of production?
2-- No.I mean the years when you make a profit. What's more, all lawful rights and interests of foreign investors are protected by Chinese law.
1-- Oh.I see. It is very good.
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注解:
1.establishing建立
2.comparatively相對(duì)地
3.Profit-making贏利的
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譯文:
1--我正在考慮建立一家大規(guī)模的食品合資企業(yè)。
2--那很好啊,在中國(guó)合資企業(yè)有很多投資優(yōu)惠條件。
1--是的。中國(guó)是一個(gè)大國(guó),人口眾多,資源豐富,而且工資水平低。然而問題是我們?nèi)匀粚?duì)在中國(guó)投資表示懷疑.
2--讓我來解除你的顧慮吧。依我看,搞合資企業(yè),對(duì)投資者來說,首先可以少上稅,多收益。
1--聽起來不錯(cuò)。
2--搞合資企業(yè),投資者可以享受到優(yōu)惠的待遇,合資企業(yè)頭5個(gè)獲利年度可以省繳所得稅,在一些情況下,甚至完全不繳所得稅。
1--獲利年度?你是指生產(chǎn)年度嗎?
2--不,我指的是企業(yè)生產(chǎn)開始產(chǎn)生利潤(rùn)的頭年。而且,外國(guó)投資者的一切合法權(quán)益都受到中國(guó)法律的保護(hù)。
1--我明白了,不錯(cuò)!