税务英语lesson 9

来源: 浣氬悕 2014-09-01

中小学英语学习必备APP

  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。
 

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