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.
Vocabulary 词汇
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
Translation 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。
Lessen 7: Does your headquarter deal in self-employed trade？
总机构是自营贸易吗？
Dialogue 对话
Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us？
Tax official: 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.
Vocabulary 词汇
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
Translation 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。
Lessen 8: How many ways to tax on the representative 0ffice？
对代表处的征税方法有几种？
Dialogue 对话
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.