Vocabulary 词汇
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
Translation 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。
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。
Lessen 10: Should l pay tax on my income from oversea？
我的境外收入纳税吗？
Dialogue 对话
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?
Tax official: 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?