Taxpayer: I overpaid the personal income tax last month.
Mr.Li: Can you explain it in detail?
Taxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.
Mr.Li: The deduction for income from oversea should be RMB 4000，but you used RMB 800. Is that right?
Taxpayer: Yes. That is what I mean.
Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.
Taxpayer: Are there any other materials needed?
Mr. Li: In addition to the application form. you need to provide the tax payment bill of last month.
Taxpayer: Original or copy?
Mr. Li: Both.
Taxpayer: When should I hand in those materials?
Mr. Li: You know, it will take some time to verify your circumstance. So if you want your tax refund quickly, you'd better hand it in as soon as possible.
Taxpayer: How long will the tax be refunded ?
Mr. Li: If you circumstance is true, we will refund the tax within 60 days after receiving your application.
Taxpayer: I appreciate your help very much.
Mr. Li: You are welcome.
Vocabulary 词汇
in charge of 负责管理
tax refund 退税
refer to 参考， 参阅
the tax payment bill 纳税缴款单
as soon as possible 尽快
Translation 中文对照
第十四课：我上月的税款多缴了
纳税人： 请问哪个部门负责退税？
税务局： 请到1107房间找李先生。
纳税人： 李先生在吗？
李先生： 我就是，请进。什么事？
纳税人： 我上月的税款多缴了。
李先生： 能陈述您的理由吗？
纳税人： 我是外金公司的中方雇员，不久前出国工作一段时间。上月在申报个人所得税时，我没有把境内外的工资所得分开来计税。
李先生： 您的意思是境外的收入用的扣除额是800元，而不是4000元？
纳税人： 是这个意思。
李先生： 请您先登记一下，然后领取退税申请表。把退税理由写清楚，填写各栏时请参阅填表说明。
纳税人： 还需要什么资料吗？
李先生： 交申请表时要附带上月所得税的缴款书。
纳税人： 原件还是附件？
李先生： 两者都要。
纳税人： 什么时间交表？
李先生： 您知道我们核实情况还要花一些时间，所以您要退税快的话，最好尽快地交上来。
纳税人： 多长时间可以把税退下来？
李先生： 收到退税申请后60天内，如果情况属实的话。
纳税人： 非常感谢你的帮助。
李先生： 别客气！
Lessen 15: Must all the personal income tax be with-held and paid by institution？
个人所得税都是代扣代缴的吗？
Dialogue 对话
Taxpayer: All the foreign enter-prises are obliged to withhold the personal income tax.Is that right？
Tax official: Yes.Actually, all the organizations in China must withhold personal income tax when they pay salary to their employees, except embassy.
Taxpayer: Does it mean that all the personal income taxes are withheld?
Tax official: Not absolutely. Chinaese tax laws also stipulate the obligation of the payee.
Taxpayer: Can you explain it in detail?
Tax official: First, if the individual receives wages from two or more sources, he must file the tax return himself.
Taxpayer: Where to file the tax return?
Tax official: He can apply for a fixed place.Second, if the income is received by several times but belongs to one time, such as remuneration, contribution fees, charted right income and rent income, the taxpayer must file the tax return himself.
Taxpayer: How to decide that the income belogs to one time, if it is received continuously？
Tax official: All the income received in one month belongs to one time.
Taxpayer: Are there any other cases in which the taxpayer needs to file the tax return himself？
Tax official: Yes. In the third case, the individual must file the tax return if he receives income without withholding party, such as income from oversea.
Taxpayer: I can understand this.
Tax official: In the end, the individual must file the tax return himself if the withholding unit fails to fulfil the obligation of withholding.
Taxpayer: I see. Thank you very much.
Tax official: Do not mention it.
Vocabulary 词汇
except 除了……之外
embassy 大使馆
absolutely 绝对地，完全地
contribution fee 稿酬
charted right 特许权
continuously 连续性地
Translation 中文对照
第十五课：个人所得税都是代扣代缴的吗？
纳税人： 涉外企业都必须代扣代缴个人所得税，是吗？
税务局： 应该说，所有有支付个人收入行为的境内机构除了大使馆外，都必须如此。
纳税人： 这就是说，个人所得税都是代扣代缴的了？
税务局： 不能这样说。税法在一定条件下对收入方也规定了义务。
纳税人： 能说的具体些吗？
税务局： 首先，个人从两处或两处以上取得的工资、薪金要申报纳税。
纳税人： 在哪个地点申报？
税务局： 可以申请固定在一个地点。其次，对分次取得属于一次性收入的劳务报酬、稿酬、特许权收入、出租收入，也要自行申报。
纳税人： 对连续性取得的劳务报酬如何确定为一次？
税务局： 以一个月内的收入为一次。
纳税人： 还有要自行申报的情况吗？
税务局： 第三，取得的收入没有代扣单位，如境外收入。
纳税人： 这能理解。 税务局： 最后一种情况是，如果有代扣单位，但对方没有履行代扣义务的。
纳税人： 很幸运得到您的指教，谢谢！
Lessen 16: What tax should I pay on my house？
我的房产要缴什么税？
Dialogue 对话
Tax official: Nice to see you again. How are you going？
Taxpayer: Fine, thank you.I bought a new house recently and I would like to know something about paying taxes on it.
Tax official: First, as the buyer, you should pay the contract tax, which is 3% 0f the transaction amount.
Taxpayer: When should I pay the tax？
Tax official: Within l0 days after you singed the contract of purchasing house. The real estate administration will not allow you to register the house until you present the tax paid proof .
Taxpayer: Oh, I see. It is lucky for me to be here.
Tax official: Have you stick the stamp on the contract？
Taxpayer: I have no idea.
Tax official: As the exhibitor of the contract, you should pay the stamp tax at 0.05% of the total amount of transaction .
Taxpayer: What is the time requirement for the stamp tax declaration？
Tax official: Within first 1O days of every quarter. And as the owner of house, you should pay the urban estate tax at 1.2% of the original price of the house every year. As you are a foreigner, 30% of the tax can be reducted. By the way, is your house rent out or used for yourself？
Taxpayer: Are there any different tax treatments for them？