Lawyer: Mr. George Brown is a famous American singer. As his lawyer, I was entrusted to consult how to pay tax on his performing in China.
Tax official: Is he in the name of group or himself?
Lawyer: Is there any difference?
Tax official: Yes. Some treatments are same, and some are different.
Lawyer: Can you explain it in detail?
Tax official: Both are the same in paying business tax. The tax-able income is calculated as gross income minus the expense paid to the performance place, the performance company and the agent. The tax rate is 3%.
Lawyer: What about the income tax?
Tax official: In the case of group, the group should pay enterprise income tax. If the group can establish account books and make the receipts and expenses clear, the actor should pay personal income tax on the salary paid by the group.
Taxpayer: What will happen if the group's account book fails to meet the requirement?
Tax official: In this case, the taxation bureau will assess the taxable income, Since the expense has been considered in the assessment, the actor will not pay personal income tax.
Lawyer: What about in the name of himself?
Tax official: First, he should pay business tax on his total income. Then he should pay personal income tax on his remuneration. Can you give me some detailed materials about the personal income tax?
Tax official: Sure.
Lawyer: By the way, should the actor declare the prsonal income tax on the place of performance?
Tax official: Yes. He can file the tax return on the place of performance, or the performance company can withhold the tax when it pays salary to the actor.
Vocabulary 词汇
entrust 委托
minus 减去
enterprise income tax 企业所得税
fail to 不能够，没能够
declare 申报
withhold 扣留，扣款，扣除
Translation 中文对照
第十二课：境外明星来华演出怎么纳税？
律师： 乔治是美国著名的歌唱家。他委托我咨询一下到中国演出怎么纳税？
税务局： 他是以团体的名义，还是以个人的名义？
律师： 这在纳税上有什么不同吗？
税务局： 有不同的地方，也有相同的地方。
律师： 能详细介绍一下吗？
税务局： 对于营业税来说，两者相同。都是就演出收入减去支付给场地和演出公司以及代理人后的余额征3%.
律师： 那所得税呐？
税务局： 以团体的名义时，团体应付企业所得税。如果它的帐簿、收支清楚，演员应按薪金收入缴个人所得税。
律师： 如果团体的账簿不能达到要求呐？
税务局： 在这种情况下，团体的应税s所得由税务局核定，而核定中已考虑到其开支的情况，因此演员不纳税。
律师： 那以个人的名义呐？
税务局： 首先，他要就演出收入交纳营业税，然后还要按纯收入缴个人所得税。
律师： 能提供关于个人所得税的详细资料吗？
税务局： 可以。
律师： 个人所得税是在演出地申报纳税吗？
税务局： 对！可以在当地申报纳税，也可由演出公司在支付其收入时代扣代缴。
Lessen 13: Can you give me some directions to fill in the tax return form？
能指点我填写申报表吗？
Dialogue 对话
Tax official: What can I do for you?
Taxpayer: It is my first time to file the tax return.Can you give me any direction?
Tax official: My pleasure. Look， please fill in your name，nationality and tax code here.
Taxpayer: Can I use your pen? Thank you.ok.
Tax official: Then please fill in your working unit and telephone number here. And your position?
Taxpayer: Permanent representative.
Tax official: Ok, please fill in your position here. And have you any part-time job?
Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?
Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.
Taxpayer: I had been back to my motherland temporary, shall I indicate it?
Tax official: Yes, you should make clear the date of departure and the date when you came back.
Taxpayer: Need I calculate the tax amount by myself?
Tax official: No, you needn't. Our computer can do it using the information you fill in.
Taxpayer: That is great.
Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere.
Taxpayer: All right.
Tax official: Please deposit your tax money in the bank before the prescribed time.
Taxpayer: Cash or check ?
Tax official: Both will do. You can deposit the cash in any branch of the Industrial and Commercial Bank. If you use check, you should go to the bank in which you open your bank account.
Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank?
Tax official: Go west to the crossroads, then turn to the south, and the branch is about 100 meter ahead on the western side of the road.
Vocabulary 词汇
direction 说明，指导，指引
my pleasure 非常愿意，十分乐意
tax code 纳税编码
working unit 工作单位
signature 签名
signet 签章
deposit 存款；押金；保证金
branch 分支行，分理处
Industrial and Commercial Bank 工商银行
crossroads 十字路口
Translation 中文对照
第十三课：能指点我填个人所得税申报表吗？
税务局： 有什么事要帮忙吗？
纳税人： 我是第一次填写申报表，能指点一下吗？
税务局： 可以。先把姓名、国籍和纳税编码填这里。
纳税人： 能用一下您的笔吗？谢谢！填好了。
税务局： 在这儿添您的工作单位和电话。您的职务？
纳税人： 常驻代表。 税务局： 把职务填在这儿。有兼职吗？
纳税人： 没有。工资和奖金要分开填写吗？
税务局： 对！请注明所属时间。所得要按币种分别填写。
纳税人： 我中途回过国，是否要注明？
税务局： 对！离、入境时间要与清。
纳税人： 需要我自己计算税款吗？
税务局： 不用。我们的计算机可以根据您的所填信息直接打出税款。
纳税人： 太好了。
税务局： 请再确认您填的各项，然后在这里签字或盖章。
纳税人： 没问题了。
税务局： 提醒您在交款期限前把税款缴入银行。
纳税人： 交现金还是支票？
税务局： 都可以。现金可交到任何一家工商银行分理处。支票请到您的开户行办理。
纳税人： 最近的分理处在哪？
税务局： 这里向西到红绿灯，往南100米路西。
Lessen 14: I overpaid the tax last month.
我上月的税款多缴了
Dialogue 对话
Taxpayer: Can you tell me which department is in charge of tax refund?
Tax official: Please go to Room 1107 and look for Mr.Li.
Taxpayer: Is Mr. Li here?
Mr.Li: I am Li tong.Come in and sit down please.What can I do for you?