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税务英语二十课(九)

来源:鸿运国际pt客户端下载    发布时间:2013-05-06 18:31:50
 Lessen 9: How does the board president pay personal income tax ? 董事长的所得如何纳税? Dialogue 对话 Tax official: Can I help you? Taxpayer: Yes,I am the board president of ABC company. I would like to know something about paying my personal income tax. Tax official: Can you explain you conditions in detail? I have an obligation to keep secret for the taxpayer. Taxpayer: I obtain my income in the form of director 's fees and dividends. Tax official: Do you have any management position? Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China. Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean? Tax official: I mean that your personal income actually includes three parts: director‘s fees, dividends and salary of general manager. Taxpayer: How do I pay tax on it? Tax official: Can you provide the regulation of your company and the agreement of board of directors? Taxpayer: Yes, I can. Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation. Taxpayer: Oh, that is good. Tax official: The leftparts of your income should be divided into director‘s fees and salaries. Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company. Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale. Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director‘s fees? Tax official: The director‘s fees are regarded as remuneration and taxed in the way remuneration is taxed. Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction. Vocabulary 词汇 board president 董事长 personal income tax 个人所得税 obligation 职责, 责任 keep secret 保密 director‘s fee 董事费 dividend 分红, 资本红利;股息 position 职位 the general manager 总经理 abroad 在国外 in facts 事实上 regulation 章程 board of directors 董事会 refer to 参考, 参照 scale 规模 remuneration 酬劳, 报酬 deduction 扣除 Translation 中文对照 第九课:董事长的所得怎么纳税? 纳税人: 我是ABC公司的董事长,想咨询一下我的所得如何纳税。 税务局: 能介绍您的情况吗?我有责任为您保密。 纳税人: 我的收入是按董事费和分红的形式提取的。 税务局: 您在公司担任什么管理职务吗? 纳税人: 没有。不过总经理经常在国外,公司的业务是我负责。 税务局: 您实际上具有总经理的身份。 纳税人: 您的意思是? 税务局: 也就是说您的收入中实际包括了董事费、工资和股息三部分。 纳税人: 那我应该如何纳税呢? 税务局: 能提供公司章程和董事会决议吗? 纳税人: 可以。 税务局: 您是美国人?好,先确定股息部分。外籍人员从外资企业取得的股息收入是免税的。 纳税人: 那很好! 税务局: 剩下的收入要划分成董事费和工资两部分。 纳税人: 工资部分如何确定?毕竟我没有直接领取呀! 税务局: 可以参照同类地区、同类行业或同等规模企业中的工资水平来核定。 纳税人: 工资的计税方法我了解一些,董事费如何计征? 税务局: 董事费按劳务报酬计征。 纳税人: 与工资的征税有什么不同吗? 税务局: 税率和扣除额不一样。

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