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税务英语-1 [复制链接]

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发表于 2008-12-18 08:50:30 |显示全部楼层
Lessen 1:



How to register with the taxation bureau?



请问如何办理税务登记?



Taxpayer: Hello!My company is a foreign enterpriseand we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?



Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.



Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?



Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?



Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.



Taxpayer: Can we use the copy of those materials?



Tax official: Yes,you can.



Taxpayer: How long will it take to finish the registration?



Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?



Tax official: 40 YUAN.



Taxpayer: By the way,could you tell me your telephone number and working time?



Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.



Taxpayer: Thank you .



Tax official: You are welcome .



New Words



register             登记,注册



taxation bureau          税务局,税务机关



bureaux              政府机关,局(复数形式)



enterprise            企业



be engaged in           从事,忙于,参加



real estate            房地产,不动产



such as             例如



business tax           营业税



value added tax          增值税



the national taxation bureau   国家税务局



the local taxation bureau     地方税务局



respectively           分别地, 各自地



at the same time         同时



in charge of           负责



business license         营业执照



application form         申请表



prescribe             规定



according to           根据



registration certificate     登记证



approve              认可, 批准,同意



You are welcome.         别客气!



中文对照



第一课:请问如何办理税务登记?



纳税人: 您好,我是一家外企公司,被批准从事房地产开发,兼营建材销售。请问如何办理税务登记?



税务局: 你公司涉及营业税和增值税等不同税种的业务,需分别到地税局和国税局申请登记。



纳税人: 这两个局有什么区别吗?为什么要同时在两个局登记?



税务局: 最大的区别就是负责的税种不同。



纳税人: 税务登记在时间上有什么要求吗?



税务局: 在领取营业执照后30日内提出申请。



纳税人: 需要什么手续?



税务局: 领取并填写申请表。此外,根据不同的经济类型提交不同的资料。



纳税人: 复印件可以吗?



税务局: 可以。



纳税人: 多长时间能够办完登记?



税务局: 大约在受理申请的30日内。核发登记证时我会通知您。



纳税人: 费用是多少?



税务局: 40元。



纳税人: 顺便问一下你们的工作电话和时间?



税务局: 我们的电话号码是64004857。登记时间为上午8:3011:30,下午1:305:00



纳税人: 谢谢! 税务局: 不客气!
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:51:07 |显示全部楼层

税务英语-2

Lessen 2:



The declaration is far more important than I have expected!



纳税申报比我想象的重要的多!

Tax official: Hello.You look unhappy. What can I do for you?



Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all.



Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.



Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?



Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax.



Taxpayer: What will happen if the taxpayer files false tax returns?



Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.



Taxpayer: What is the criminal limit?



Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.



Taxpayer: What will happen then?



Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.



Taxpayer: Well,the tax declaration is far more important than I have expected before.What is the deadline for it?



Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax,it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.



Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.



Taxofficial: I hope so.



New Words



declaration 申报

taxreturn 纳税申报表

fine 罚款

no matter 不论(连词)

business income 营业所得,营业收入

deadline 截止的期限

impose on 加征(税,义务等)于

levy on 征收,征集,强迫收集

overdue payment 滞纳金

overdue 过期的,过时的

equal 相同的,相等的

be equal to 与……相同

on purpose 故意地

regard as 视作, 认为

tax evasion 逃税, 偷税, 漏税

exceed 超过……的范围

criminal 犯罪的, 犯法的

find out 追查

criminal responsibility 刑事责任

penalty 处罚, 罚款

due to 由于, 起因于

responsibility 责任, 职责

in addition to 除了

trace 追查,追究

put off 延期,推迟

in turn 依次,接连地

individual income tax 个人所得税



中文对照



第二课:纳税申报比我想象的重要的多!



税务局: 您好。您看上去有些不快,有什么事需要帮助吗?



纳税人: 我公司因未申报而被罚款。可我们并没有取得营业收入呀!



税务局: 中国法律规定,即使没有营业收入、没有税可缴也要申报。



纳税人: 如果缴税和申报同时过期了怎么办?



税务局: 要重新指定申报期限,并在罚款的同时,对逾期纳税按日加罚0.2%滞纳金。



纳税人: 如果申报不实怎么办?



税务局: 如果是故意的,就要被定为偷税。轻者处以未缴税款五倍以下的罚款,重者还要追究刑事责任。



纳税人: 刑事立案标准是怎样规定的?



税务局: 进行虚假纳税申报,少交税额在一万元以上,并超过应申报额的10%。或者前两次因未达到上述标准而给以行政处罚又虚假申报的。



纳税人: 达到这个标准的如何处理?



税务局: 除罚款外要追究刑事责任。



纳税人: 纳税申报比我原来想象的重要得多。申报期限是如何规定的?



税务局: 因税种不同而不同。比如营业税是次月十日内,而个人所得税则是七日内。不过期限的最后一日如果是节假日,可以顺延。



纳税人: 您的介绍很重要。看来我们下次不会被罚款了。



税务局: 我希望是这样。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:51:57 |显示全部楼层

税务英语-3

Lessen 3:



Could you give me some introduction of the business tax?



Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?



Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.



Taxpayer: What is the taxable service? .



Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.



Taxpayer: It is easy to understand the real estate,but what is the intangible asset?



Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right,know-how,copyright,trade mark right and the land-useright,etc.



Taxpayer: What about the taxable income?



Tax officid: In most case,it is the total income received,including additional fees and charges.

Taxpayer: Does that include the income received in advance?



Tax official: Yes,it is in the transfer of land-use right and immovable property.



Taxpayer: And what about the donation?



Tax official: The donation of immovable property is considered as sale,and the taxation bureau will verify the taxable income.



Taxpayer: What should we do if we receive income in foreign currency?



Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.



Taxpayer: How about the tax rate?



Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%.



Taxpayer: What you have said is very helpful,thank you.



New Words



generally speaking 一般地说,一般而言

taxable 应纳税的,可征税的

service 劳务,服务

transfer 转让,让与,转移

intangible asset 无形资产

stipulate 规定,订定

transportation 交通运输

construction 建筑安装

finance 金融

insurance 保险

post and tele-communication 邮电通信

culture 文化

entertainment 娱乐

be subject to 应服从…, 应受制于…

profit 利润

patent right 专利权

know-how 专有技术, 技术秘密

copyright 版权, 著作权

trade mark 商标

land-useright 土地使用权

etc 等等

taxable income 应税收入,计税收入

in advance 预先

donation 捐赠,赠送

verify 核定

foreign currency 外币,外汇

financial institution 金融机构

converse 换算,兑换

quarter 季度

exchange rate 汇率

item 项目

tax rate 税率



中文对照



第三课:能介绍一下营业税的知识吗



纳税人: 我公司马上就要营业了,能介绍一下营业税的知识吗?



税务局: 尽我所能吧!一般地说,提供应税劳务、转让无形资产和出卖不动产都要交纳营业税。



纳税人: 什么是应税劳务?



税务局: 税法有明确的规定。比如交通运输业、建筑安装业、金融保险业、邮电通信业、文化体育业、娱乐业和服务业等。不包括加工、修理、修配业务,因为它们要缴增值税。



纳税人: 不动产好理解,无形资产指什么?



税务局: 指不具备实物形态,但能带来经济利益的资产,如专利权、专有技术、版权、商标、土地使用权等。



纳税人: 计税收入如何确定?



税务局: 大多数情况下指全部价款包括价外费用。



纳税人: 预收的价款也计算在内吗?



税务局: 对于转让土地使用权和不动产是这样。



纳税人: 无偿赠送呢?



税务局: 单位无偿赠送不动产要视同销售,不过计税额要经过核定。



纳税人: 收款是外币怎么办?



税务局: 金融机构按收到外汇的当天或当季季末的汇率来换算人民币;非金融单位按收入外汇的当日或当月一日的汇率换算。



纳税人: 营业税税率是多少?



税务局: 一般是3%到5%,娱乐业是5%到20%。



纳税人: 您说的对我太有帮助了,谢谢!
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:52:35 |显示全部楼层

税务英语-4

Lessen 4:



How to pay business tax for leasing?



租赁财产怎样纳营业税?





Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?



Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?



Taxpayer: We have not decided yet,is that important?



Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax.



Taxpayer: Do you mean the representative office by organization?



Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent.



Taxpayer: I see. What about leasing intangible asset?



Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.



Taxpayer: Any other requirement?



Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.



Taxpayer: what is the financial leasing?



Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case,the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).



Taxpayer: The operational leasing does not involve the ownership,is that right?



Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.



Taxpayer: How about the tax rate?



Tax official: It is 5%.



Taxpayer: Thank you very much.







New Words



lease 租赁

property 财产

movable property 动产

set up 设立, 建立

organization 机构, 团体

representative office 代表处

working place 作业场所,生产区域

agent 代理人

financial lease 金融租赁

operational lease 经营租赁

nature 性质, 特征

ownership 所有权

deduct 扣除, 减除

realcost 实际成本

involve 涉及







中文对照:



第四课: 出租业务怎样纳营业税?







纳税人: 您好,我是一家外国公司,能介绍一下租赁业务营业税如何交纳吗?



税务局: 乐意效劳。你们租赁什么? 纳税人: 还没确定。这对纳税有影响吗?



税务局: 有很大影响。如果租赁的是动产,在中国设有机构且它同租赁业务有关系时,你公司才应在中国纳税。



纳税人: 您说的机构是指代办处吗?



税务局: 不仅是代办处,还包括管理和营业机构、作业场所和代理人。



纳税人: 明白了。那租赁无形资产呐?



税务局: 对无形资产,只要它的使用地在中国,不管有没有在中国设有机构,都要纳营业税。不动产也一样,只要它的坐落地在中国。



纳税人: 其他情况呢?



税务局: 在计算应税收入时要区分融资租赁和经营租赁。



纳税人: 什么是融资租赁?



税务局: 指具有融资的性质且出租资产的所有权在租赁到期时转移到承租方的一种租赁。对这种情况,计税收入要按总收入(合价外费用)减去出租资产的实际成本后的余额计算。



纳税人: 经营租赁不涉及资产的所有权,对吧?



税务局: 对!它的全部租赁收入都要计税。



纳税人: 税率是多少?



税务局: 5%。 纳税人: 太谢谢您了!
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:53:12 |显示全部楼层

税务英语-5

Lessen 5:



How do we beneficially invest the land-use right?



怎样投资土地使权才合算?

Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit.



Tax official: Can you explain your plan in detail?



Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.



Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset,your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.



Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?



Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.



Taxpayer: Will it be profitable if the two companies establish joint venture?



Tax official: Do you mean that you invest the right as your shares in the joint venture?



Taxpayer: Yes.



Tax official: It depends.If your company and your partner share profits,risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.



Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?



Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.



Taxpayer: It looks like more beneficial that we establish the formal stock company.



Tax official: It is up to you.







New Words



cooperate 合作, 协力, 相配合

in detail 仔细, 详细

the land appreciation tax(LAT) 土地增值税

refer to 根据, 参考

joint venture 合资企业

share 股份 (名词) 分担, 分享 (动词)

proportion 比例

in proportion to 按……的比例

respective 各自的, 个别的

involve 使卷入, 使参与

dividend 股息, 资本红利

solid 固定的

contribution 出资入股

as the above 如上所述

stock company 股份公司







中文对照



第五课:怎样投资土地使用权才合算吗?







纳税人: 我们是一家房地产公司,打算与另一家公司合作建房,想了解一下税收上的政策。



税务局: 能具体介绍你们的方案吗?



纳税人: 初步打算由我方出土地使用权,对方出资金,建成后对方给我们一部分房产。



税务局: 这意味着你们是以转让无形资产换取房屋所有权。在这种情况下,你们应就转让无形资产的收入按5%交纳营业税。如果你们将分得的房产再销售,则须按销售不动产再交营业税和土地增值税。



纳税人: 转让没有按货币结算,怎样确定应税收入呢?



税务局: 税务局可以根据当地的同类价格或其成本水平来核定。



纳税人: 如果双方组建合资企业是否有利呐?



税务局: 你的意思是你公司以土地使用权入股吗?



纳税人: 对! 税务局: 要看具体情况。如果风险共担,利益共享,则无形资产入股不纳税。只对合资企业的房产销售征收营业税和土地增值税。



纳税人: 如果我们不参与管理,只按一定比例或固定数额提取利润或分配房产呢?



税务局: 那就不能视同真正的入股,还要按前面所说的纳税。



纳税人: 看起来朝着组建正规的股份公司比较有利。



税务局: 那要由你们自己来决定。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:53:42 |显示全部楼层

税务英语-6

Lessen 6:



How to pay taxes for the transfer of equity?



股权转让怎么纳税?

Taxpayer: Hello, may I ask you a question?



Taxofficial: You are Welcome.



Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.



Tax official: It will depend on the way that the equity came into being.



Taxpayer: I do not understand it.



Taxofficial: Well,as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.



Taxpayer: Can you explain the other two cases in detail?



Taxofficial: There are different tax treatments in these two cases. For the first case,it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.



Taxpayer: How about the second case?



Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not.



Taxpayer: If it is for free, how do we determine the taxable income?



Taxofficial: The taxation bureau will assess and determine it.



Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?



Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.







New words







equity 股本权益, 股权 combine



with 与……合并

exempt from 免除的,没有义务的

treatment 对待,处置,处理

for free 免费的,无偿的

assess and determine 核定

remind 提醒

stamp tax 印花税

Contract 合同







中文对照:



第六课:股权转让怎么纳税?







纳税人: 您好!我想向您咨询一个问题?



税务局: 很乐意为您服务。



纳税人: 我公司正打算与另一家外资企业合并,请问股权转让怎么纳税?



税务局: 这要看所转让的股权是怎么形成的。



纳税人: 我没听明白。



税务局: 企业股权的形成不外三种形式:以无形资产入股、以不动产入股、以其他资产入股。对后一种情况,在转让股权时应免缴营业税。



纳税人: 能否介绍一下另外两种情况?



税务局:可以。这两种情况的税收处理是不同的。对第一种情况,其性质是转让无形资产,如果是无偿行为,则不征税。



纳税人: 那对第二种情况呢?



税务局: 对不动产形成的股权,不论是有偿还是无偿,均要征税。



纳税人: 无偿时应税收入怎样确定?



税务局: 可由税务局核定。



纳税人: 股权转让如果有收益是否要缴所得税?



税务局: 我认为是这样,不过这要由国税局来解答。 最后,我提醒你股权转让合同别忘了缴印花税。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:54:16 |显示全部楼层

税务英语-7

Lessen 7:



Does your headquarter deal in self-employed trade?



总机构是自营贸易吗?

Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?



Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.



Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.



Tax official: Have you accept the consignment from other companies including the clients of your headquarter?



Taxpayer: No, we have not .



Tax official: Do you sign contract in China on behalf of your headquarter?



Taxpayer: No, we have not either .



Tax official: Can you provide the selling contract and invoice of your headquarter?



Taxpayer: Yes.



Tax official: Ok.Is your headquarter a group company?



Taxpayer: No.



Tax official: Is it an equity controlling company?



Taxpayer: No.



Tax Official: What is the business scope?



Taxpayer: The trade in the field Of telecommunication.



Tax official: Is the trade self-employed?



Taxpayer: Yes.



Tax official: Can you provide the contract signed between your headquarter and the foreign maker?



Taxpayer: Yes,here is the copy.



Tax official: Thank you. Well,from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.







New Words



deal in 经营, 买卖

self-employed trade 自营贸易

application 申请

situation 状况, 事态, 情况

liaison 联络

headquarter 总公司, 总部

consignment 委托, 寄售

on behalf of 代表, 为了的利益

invoice 发票, 装货清单

group company 集团公司

controlling company 控股公司

sign 签定







中文对照:



第七课:总机构是自营贸易吗?







纳税人: 欢迎您到我们办事处来。我们提交的免税申请收到了吗?



税务局: 收到了,能介绍一下情况吗?



纳税人: 我们办事处是为总公司在中国提供联络服务的。



税务局: 你们还接受其他企业的委托吗?



纳税人: 没有。



税务局: 你们代表总公司与境内的企业签定合同吗?



纳税人: 没有。



税务局: 能提供总公司的销售合同和发票吗?



纳税人: 可以。



税务局: 总公司是集团公司吗?



纳税人: 不是。



税务局: 是控股公司吗?



纳税人: 不是。



税务局: 它的经营范围是什么?



纳税人: 主要从事通信领域的贸易。



税务局: 是自营贸易吗?



纳税人: 是。



税务局: 能提供总公司与境外制造商签定的合同吗?



纳税人: 这是合同复印件。



税务局: 从合同签定的日期看,销售在前,购买在后,这说明不是销售自己的产品,不能视为自营贸易。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:54:40 |显示全部楼层

8

Lessen 8:



How many ways to tax on the representative 0ffice?



对代表处的征税方法有几种?



Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?



Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.



Taxpayer: Which kind of office is applicable for declaration?



Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.



Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?



Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .



Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .



Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.



Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt?



Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.



Taxpayer: What is conversion?



Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .



Taxpayer: I see. Are there any other kinds of representative office applicable for this method?



Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.



Taxpayer: How can you decide the way in which our office will be taxed ?



Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .







New Words



declaration 申报

verification 核定,核算;核实

conversion 换算

be applicable for 对……适用的

commission 佣金

account book 帐簿

receipt 收入

agency operation 代理业务

price difference 差价

turnover 营业额,销售额

bargain 契约,合同,交易

valid 有效的, 经过正当手续的,正当的,有根据的 Proof 证据,依据













中文对照



第八课:对代表处的征税方法有几种?







纳税人: 我代表处刚刚成立,想了解代表处的征税办法。



税务局: 可以。一般有申报、核定和换算三种形式。



纳税人: 哪类代表处适用申报的办法?



税务局: 如果能提供合同和佣金的全部资料并且建立账薄、收支清楚的,可以自行申报。



纳税人: 有时为客户服务不单计佣金,怎么办?。



税务局: 代理商品贸易时所收取的进销差价视同佣金。



纳税人: 有些合同注明佣金或进销差价,有的则不注明。



税务局: 如果能提供在境内介绍成交的全部合同资料,可以按合同成交额的3%核定佣金计税。



纳税人: 有些服务是与总公司一起同客户提供的,总公司在境外服务应收取的佣金是否不计税?



税务局: 不计税,但要提供相应的合法证明,并能正确划分代表处和总公司所共享的佣金。否则,要按照以支出换算收入的办法征税。



纳税人: 什么是以支出换算收入?



税务局: 通过办事处的费用水平来推算其应税收入。



纳税人: 还有哪些代表处要按换算的办法征税?



税务局: 不能正确确定其活动是否应当纳税的,以及不能正确申报的。



纳税人: 我们代表处的征税方式如何确定?



税务局: 可根据上述介绍和你们的情况,提出申请,我们在核实后确定。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:55:04 |显示全部楼层

9

Lessen 9:



How does the board president pay personal income tax ?



董事长的所得如何纳税?





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.







Now Words



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







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。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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发表于 2008-12-18 08:55:24 |显示全部楼层

10

Lessen 10:



Should l pay tax on my income from oversea?



我的境外收入纳税吗?



Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?



Tax official: Well,it depends on how long you have been in China.



Taxpayer: can you explain it in detail?



Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on.



Taxpayer: What will happen if one have resided in China for a full year?



Tax official: First,the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit.



Taxpayer: What is the meaing of the temporary exit?



Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.



Taxpayer: I see.



Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.



Taxpayer: What if I have resided in China for more than 5 years?



Tax official: It depends on different conditions in the sixth year.



Taxpayer: Can you explain it?



Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted.



Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?



Tax official: In this case,you should provide the detailed information and rely on the negotiation made by the two countries.



Taxpayer: I appreciate your explanation . Thank you .







New Words



chiefrepresentatlve 首席代表

domestic 国内的,境内的

reside 居留,居住

deduct 扣除

temporary 临时的,暂时的

exit 离境

successive 连续的

nationality 国籍

appreciate 感激,重视

negotiation 协商,商议,谈判







中文对照:



第十课:我的境外收入纳税吗?







纳税人: 我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗?



税务局: 这取决于您在中国呆多久。



纳税人: 能详细解释一下吗?



税务局: 在中国境内居住不满一年的外国公民,只就境内收入纳税,境外收入不纳税。



纳税人: 如果满一年呐?



税务局: 首先,满一年的概念是在一个历年中,在境内居住满365天,不扣除临时离境天数。



纳税人: 什么是临时离境? 税务局: 指一次性离境不超过30天,多次离境累计不超过90天。



纳税人: 我明白了。



税务局: 如果住满1年但不超过5年,境外收入只就境内支付的部分征税。



纳税人: 如果超过5年呐?



税务局: 那要示第6年的具体情况而言。



纳税人: 能说得详细些吗?



税务局: 如果连续在华超过5年,从第6年起在中国住满1年的,境外收入要全部在中国纳税。不满1年的,境外收入不纳税;短于90天的,要从新计算5年的期限。



纳税人: 我是日本国的公民,如果按两国的法律我的境内、境外收入都要纳税的话,怎么办?



税务局: 您可提供详细情况,由两国税务当局协商解决。



纳税人: 我对您的解释很满意。
Kind hearts are the gardens, kind thoughts are the roots, kind words are flowers and kind deeds are the fruits.
仁慈的心田是花园,崇高的思想是根茎,友善的言语是花朵,良好的行为是果实.

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