Tax official: There is no difference for the urban estate tax paid by the foreigner. However, if you lease out your house, you must pay business tax at 5% of the rent income.
Taxpayer: Should I pay personal income tax on rent income ？
Tax official: Yes, you should do. Finally, if you transfer your house to others within 3 years after buying the house, you should also pay land appreciation tax.
Taxpayer: Thank you very much. It seems that in the future I will contact with you frequently.
Vocabulary 词汇
the contract tax 契税
administration 管理部门
tax paid proof 完税证明
exhibitor 出示者，展出者
urban estate tax 城市房地产税
original 原始的，最初的
grant 同意给予，允许
rent out 出租
in the futrue 将来，以后
contact With 与……接触
Translation 中文对照
第十六课：我的房产要缴什么税？
税务局： 再次见到您很高兴。最近怎么样？
纳税人： 还好！刚刚购置了房产，想打听一下交税的事。
税务局： 首先作为购房者，您要按成交额的3%缴纳契税。
纳税人： 在什么时间？
税务局： 购房合同签定后10日内。房产部门只有在您提交完税证明后才为您办理房产登记手续。
纳税人： 幸亏我来这里咨询。
税务局： 您的购房合同上贴花了吗？
纳税人： 什么意思？
税务局： 作为购房合同的出具人，您须按合同成交额的0.05%交纳印花税。
纳税人： 印花税的申报期限是？
税务局： 每季度10日内。还有，作为房产的拥有者，每年都要按房产的原值缴纳1.2%的城市房地产税，但给以减征30%的优惠。顺便问一下，您的房产是自用吗？
纳税人： 自用或出租在纳税上有什么区别吗？
税务局：对外籍个人交纳城市房地产税来说，没有什么区别。只是如果出租的话还要按5%缴营业税。
纳税人： 出租收入要不要缴个人所得税？
税务局： 要缴。最后，如果您的房产在购买后三年内转让，还要缴土地增值税。
纳税人： 谢谢您。看来我要频繁与你们打交道了。
Lessen 17: Can I enjoy the treatment of the tax treaty？
我能享受税收协定的待遇吗？
Dialogue 对话
Taxpayer: Excuse me, I would like to know whether I can enjoy the treatment of tax treaty.
Tax official: Sit down, please.Your nationality？
Taxpayer: I am American.
Tax official: Where do you work？
Taxpayer: The American ABC company Beijing representative office.
Tax official: How long have you been in China？
Taxpayer: Less than half a year.
Tax official: Can you provide your passport and credential？
Taxpayer: Yes, here you are.
Tax official: What is your job in your office？
Taxpayer: I come to China for investigation.
Tax official: Do you have any certificate of dispatch？
Taxpayer: Yes, here you are.
Tax official: Does your office pay tax in China？
Taxpayer: Yes.
Tax official: Is your salary paid by your office ？
Taxpayer: No. My salary is paid by the headquarter in Americe. I have a certificate for it .
Tax official: Are you going to go back to your country very soon？
Taxpayer: It depends. The headquarter plans to appoint me as the chiefrepresentative of the office, but it has not been ratified formally .
Tax official: Whether you can enjoy the exemption or not will depend on this appointment .
Taxpayer: What do you mean？
Tax official: Only the temporary resident can enjoy the tax treaty. If finally you are the permanent representative， you will lose the qualificetion for it .
Vocabulary 词汇
tax treaty 税收协定
less than 少于
passport 护照
credential 证件
investigation 考察，调查研究
certificate 证明，证书
dispatch 派遣， 派送
appoint 任命
ratify 批准
qualificaion 资格，资历
Translation 中文对照
第十七课：我能享受税收协定的待遇吗？
纳税人： 我想了解我能不能享受税收协定的待遇。
税务局： 请坐。请介绍一下您的国籍？
纳税人： 美国。
税务局： 在哪工作？
纳税人： 美国ABC公司北京代表处。
税务局： 在中国呆多长时间了？
纳税人： 不到半年。
税务局： 能给我看一下您的证件和护照吗？
纳税人： 可以。
税务局： 您在代表处做什么工作？
纳税人： 我在中国是考察工作。
税务局： 能给我看一下您的派遣证明吗？
纳税人： 可以，给您。
税务局： 您所在的办事处交税吗？
纳税人： 交税。
税务局： 您的工资是由办事处支付吗？
纳税人： 不是，由美国总部支付，我有证明。
税务局： 您不久就要回国吗？
纳税人： 还没有确定。总部可能任命我为首席代表。
税务局： 看来，您能否享受免税待遇取决于这个任命。
纳税人： 什么意思？
税务局： 要知道享受税收协定待遇的对象是短期停留人员。如果您最终是首席代表了，那就不适合这个条件了。
Lessen 18: Is my salary born by the permanent organization？
我的薪金是常设机构负担的吗？
Dialogue 对话
Taxpayer: I am from Japanese Construction Design Corporation.Ltd. I'd like to know whether my application for tax exemption has been approved.
Tax official: Not yet. Well, let us take this chance to exchange some ideas.
Taxpayer: OK. I have been in China only for 133 days, and my salary is not paid in China.
Tax official: As the member of expert group, what is your obligation？
Taxpayer: We take charge of explaining the design program and directing the construction.
Tax official: According to the Chinese law, your group should be treated as an organization in China.
Taxpayer: Forgive me to remind you that the design project is contracted and completed outside China, and my group has no business income in China.