税务英语二十课

税务英语二十课

Lessen 1: How to register with the taxation bureau？

请问如何办理税务登记？

Dialogue 对话

Taxpayer: Hello! My company is a foreign enterprise, and we are engaged in the development of real estate and the sale of constructive material. Could you tell me how to register with the taxation bureau？

Tax official: I'd like to.According to what you said, you need to pay different kinds of taxes, such as business tax and value added tax. So you should register with both the national and local taxation bureau respectively.

Taxpayer: What is the difference between these two taxation bureaux? And why should my company register with them at the same time?

Tax official: The biggest difference is that they are in charge of different taxes.

Taxpayer: I see. Is there any time requirement for registration?

Tax official: You should register with the bureau within 30 days after you receive business license.

Taxpayer: What should we do in the process of registration？

Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.

Taxpayer: Can we use the copy of those materials？

Tax official: Yes, you can.

Taxpayer: How long will it take to finish the registration？

Tax official: Within 30 days after we receive the application. As soon as your application is approved, I will personally notice you to get the registration certificate.

Taxpayer: What is the charge of the registration?

Tax official: 40 YUAN.

Taxpayer: By the way, could you tell me your telephone number and working time?

Tax official: Our telephone number is 64004857. We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.

Taxpayer: Thank you.

Tax official: You are welcome.

Vocabulary 词汇

register 登记，注册

taxation bureau bureaux enterprise be engaged in real estate such as business tax value added tax the national taxation bureau the local taxation bureau respectively at the same time in charge of business license application form prescribe according to registration certificate approve 税务局，税务机关

政府机关，局（复数形式）

企业

从事，忙于，参加

房地产，不动产

例如

营业税

增值税

国家税务局

地方税务局

分别地， 各自地

同时

负责

营业执照

申请表

规定

根据

登记证

认可， 批准，同意

You are welcome. 别客气！

Translation 中文对照

第一课：请问如何办理税务登记？

纳税人： 您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。请问如何办理税务登记？

税务局： 你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。

纳税人： 这两个局有什么区别吗？为什么要同时在两个局登记？

税务局： 最大的区别就是负责的税种不同。

纳税人： 税务登记在时间上有什么要求吗？

税务局： 在领取营业执照后30日内提出申请。

纳税人： 需要什么手续？

税务局： 领取并填写申请表。此外，根据不同的经济类型提交不同的资料。

纳税人： 复印件可以吗？

税务局： 可以。

纳税人： 多长时间能够办完登记？

税务局： 大约在受理申请的30日内。核发登记证时我会通知您。

纳税人： 费用是多少？

税务局： 40元。

纳税人： 顺便问一下你们的工作电话和时间？

税务局： 我们的电话号码是64004857。登记时间为上午8：30到11：30，下午1：30到5：00。

Lessen 2：The declaration is far more important than I have expected！

纳税申报比我想象的重要的多！

Dialogue 对话

Tax official: Hello.You look unhappy. What can I do for you？

Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all.

Tax official: Well, according to the Chinese law, the taxpayer must file its taxreturns within the prescribed time, no matter whether it has business income.

Taxpayer: If both the tax payment and tax declaration are overdue, what will happen？

Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer. Also at the same time, the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax.

Taxpayer: What will happen if the taxpayer files false tax returns？

Tax official: If it is on purpose, it will be regarded as tax evasion. If the amount does not exceed certain limit, the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit, we will also find out the taxpayer's criminal responsibility.

Taxpayer: What is the criminal limit?

Tax official: The amount exceeds ten thousand YUAN and exceeds 10%of the amount that he should declare. The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.

Taxpayer: What will happen then？

Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.

Taxpayer: Well, the tax declaration is far more important than I have expected before. What is the deadline for it？

Tax official: It depends on different taxes.For business tax, it is due within the first 10 days of the following month. For individual income tax, it is within the first 7 days. If the deadline is the vacation or holiday, it can be put offinturn.

Taxpayer: What you have said is very importanttous. I wish that we would not be fined again.

Taxofficial: I hope so.

Vocabulary 词汇

declaration 申报

taxreturn 纳税申报表

fine 罚款

no matter 不论（连词）

business income 营业所得，营业收入

deadline 截止的期限

impose on 加征（税，义务等）于

levy on 征收，征集，强迫收集

overdue payment 滞纳金

overdue 过期的，过时的

equal 相同的，相等的

be equal to 与……相同

on purpose 故意地

regard as 视作， 认为

tax evasion 逃税， 偷税， 漏税

exceed 超过……的范围

criminal 犯罪的， 犯法的

find out 追查

criminal responsibility 刑事责任

penalty 处罚， 罚款

due to 由于， 起因于

responsibility 责任， 职责

in addition to 除了

trace 追查，追究

put off 延期，推迟

in turn 依次，接连地

individual income tax 个人所得税

Translation 中文对照

第二课：纳税申报比我想象的重要的多！

税务局： 您好。您看上去有些不快，有什么事需要帮助吗？

纳税人： 我公司因未申报而被罚款。可我们并没有取得营业收入呀！

税务局： 中国法律规定，即使没有营业收入、没有税可缴也要申报。

纳税人： 如果缴税和申报同时过期了怎么办？

税务局： 要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚0.2%滞纳金。

纳税人： 如果申报不实怎么办？

税务局： 如果是故意的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。

纳税人： 刑事立案标准是怎样规定的？

税务局： 进行虚假纳税申报，少交税额在一万元以上，并超过应申报额的10%.或者前两次因未达到上述标准而给以行政处罚又虚假申报的。

纳税人： 达到这个标准的如何处理？

税务局： 除罚款外要追究刑事责任。

纳税人： 纳税申报比我原来想象的重要得多。申报期限是如何规定的？

税务局： 因税种不同而不同。比如营业税是次月十日内，而个人所得税则是七日内。不过期限的最后一日如果是节假日，可以顺延。

纳税人： 您的介绍很重要。看来我们下次不会被罚款了。

税务局： 我希望是这样。

Lessen 3: Could you give me some introduction of the business tax？

能介绍一下营业税的知识吗?

Dialogue 对话

Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax？

Tax official: OK. Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and the sale of the real estate in China.

Taxpayer: What is the taxable service？ .

Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance, post and tele-communication, culture and sport, entertainment and service. However it does not include the processing, repair and replace- ment service, because they are subject to the value added tax.

Taxpayer: It is easy to understand the real estate, but what is the intangible asset？

Tax official: It means the asset that is not in the form of material object but can bring profit, such as patent right, know-how, copyright, trade mark right and the land-useright, etc.

Taxpayer: What about the taxable income？

Tax official: In most case, it is the total income received, including additional fees and charges.

Taxpayer: Does that include the income received in advance？

Tax official: Yes, it is in the transfer of land-use right and immovable property.

Taxpayer: And what about the donation？

Tax official: The donation of immovable property is considered as sale, and the taxation bureau will verify the taxable income.

Taxpayer: What should we do if we receive income in foreign currency？

Tax official: For the financial institutions, the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner. If your company is not a financial institution, your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.

Taxpayer: How about the tax rate？

Tax official: In general，the rate is from 3% t05%. For the entertainment, it is from 5% to 20%.

Taxpayer: What you have said is very helpful, thank you.

Vocabulary 词汇

generally speaking 一般地说，一般而言

taxable 应纳税的，可征税的

service 劳务，服务

transfer 转让，让与，转移

intangible asset 无形资产

stipulate 规定，订定

transportation 交通运输

construction 建筑安装

finance 金融

insurance 保险

post and tele-communication 邮电通信

culture 文化

entertainment 娱乐

be subject to 应服从…， 应受制于…

profit 利润

patent right 专利权

know-how 专有技术， 技术秘密

copyright 版权， 著作权

trade mark 商标

land-useright 土地使用权

etc 等等

taxable income 应税收入，计税收入

in advance 预先

donation 捐赠，赠送

verify 核定

foreign currency 外币，外汇

financial institution 金融机构

converse 换算，兑换

quarter 季度

exchange rate 汇率

item 项目

tax rate 税率

Translation 中文对照

第三课：能介绍一下营业税的知识吗

纳税人： 我公司马上就要营业了，能介绍一下营业税的知识吗？

税务局： 尽我所能吧！一般地说，提供应税劳务、转让无形资产和出卖不动产都要交纳营业税。

纳税人： 什么是应税劳务？

税务局： 税法有明确的规定。比如交通运输业、建筑安装业、金融保险业、邮电通信业、文化体育业、娱乐业和服务业等。不包括加工、修理、修配业务，因为它们要缴增值税。

纳税人： 不动产好理解，无形资产指什么？

税务局： 指不具备实物形态，但能带来经济利益的资产，如专利权、专有技术、版权、商标、土地使用权等。

纳税人： 计税收入如何确定？

税务局： 大多数情况下指全部价款包括价外费用。

纳税人： 预收的价款也计算在内吗？

税务局： 对于转让土地使用权和不动产是这样。

纳税人： 无偿赠送呢？

税务局： 单位无偿赠送不动产要视同销售，不过计税额要经过核定。

纳税人： 收款是外币怎么办？

税务局： 金融机构按收到外汇的当天或当季季末的汇率来换算人民币；非金融单位按收入外汇的当日或当月一日的汇率换算。

纳税人： 营业税税率是多少？

税务局： 一般是3%到5%，娱乐业是5%到20%.

纳税人： 您说的对我太有帮助了，谢谢！

Lessen 4: How to pay business tax for leasing？

租赁财产怎样纳营业税？

Dialogue 对话

Taxpayer: Hello, I am from a for-eign company, would you tell me something about how to pay business tax for leasing？

Tax official: I'd like to. Can you tell me what kind of property your company wants to lease?

Taxpayer: We have not decided yet, is that important？

Tax official: Yes, it is very important. If your company leases movable property and in China sets up organizations related to leasing, your company should pay tax.

Taxpayer: Do you mean the representative office by organization？

Tax official: Not only the representative office, it also includes the management and business organization，workingplace and the agent.

Taxpayer: I see. What about leasing intangible asset？

Tax official: If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.

Taxpayer: Any other requirement？

Tax official: When calculating the taxable income, we should distinguish the financial leasing from the operational leasing.

Taxpayer: what is the financial leasing？

Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case, the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).

Taxpayer: The operational leasing does not involve the ownership, is that right?

Tax official: Yes.Different from the financial leasing, the whole rental income of the operational leasing is taxable.

Taxpayer: How about the tax rate?

Tax official: It is 5%.

Taxpayer： Thank you very much.

Vocabulary 词汇

lease 租赁

property 财产

movable property 动产

set up 设立， 建立

organization 机构， 团体

representative office 代表处

working place 作业场所，生产区域

agent 代理人

financial lease 金融租赁

operational lease 经营租赁

nature 性质， 特征

ownership 所有权

deduct 扣除， 减除

realcost 实际成本

involve 涉及

Translation 中文对照

第四课： 出租业务怎样纳营业税？

纳税人： 您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗？

税务局： 乐意效劳。你们租赁什么？ 纳税人： 还没确定。这对纳税有影响吗？

税务局： 有很大影响。如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。

纳税人： 您说的机构是指代办处吗？

税务局： 不仅是代办处，还包括管理和营业机构、作业场所和代理人。

纳税人： 明白了。那租赁无形资产呐？

税务局： 对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。不动产也一样，只要它的坐落地在中国。

纳税人： 其他情况呢？

税务局： 在计算应税收入时要区分融资租赁和经营租赁。

纳税人： 什么是融资租赁？

税务局： 指具有融资的性质且出租资产的所有权在租赁到期时转移到承租方的一种租赁。对这种情况，计税收入要按总收入（合价外费用）减去出租资产的实际成本后的余额计算。

纳税人： 经营租赁不涉及资产的所有权，对吧？

税务局： 对！它的全部租赁收入都要计税。

纳税人： 税率是多少？

税务局： 5%. 纳税人： 太谢谢您了！

Lessen 5: How do we beneficially invest the land-use right？

怎样投资土地使权才合算？

Dialogue 对话

Taxpayer: Our company is engaged in development of real estate. Recently, we planed to cooperate with another company to build houses. I would like to know something about paying business tax forit.

Tax official: Can you explain your plan in detail?

Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project, my company will get a part of the houses.

Tax official: This means that your company exchanges the land- use right for the ownership of the houses. In this case, for transfering the intangible asset, your company should pay business tax, equal to 5% of the transfering income. If you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property.

Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?

Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.

Taxpayer: Will it be profitable if the two companies establish joint venture?

Tax official: Do you mean that you invest the right as your shares in the joint venture?

Taxpayer: Yes.

Tax official: It depends.If your company and your partner share profits, risks and losses in proportion to respective shares, you do not pay business tax for the transfer of intangible asset. The joint venture will pay the business tax and the land appreciation tax on selling houses.

Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount, should we pay tax？

Tax official: In this case, your company is not considered as real contribution, so you should pay tax as the above.

Taxpayer: It looks like more beneficial that we establish the formal stock company.

Tax official: It is up to you.

Vocabulary 词汇

cooperate 合作， 协力， 相配合

in detail 仔细， 详细

the land appreciation tax（LAT） 土地增值税

refer to 根据， 参考

joint venture 合资企业

share 股份 （名词） 分担， 分享 （动词）

proportion 比例

in proportion to 按……的比例

respective 各自的， 个别的

involve 使卷入， 使参与

dividend 股息， 资本红利

solid 固定的

contribution 出资入股

as the above 如上所述

stock company 股份公司

Translation 中文对照

第五课：怎样投资土地使用权才合算吗？

纳税人： 我们是一家房地产公司，打算与另一家公司合作建房，想了解一下税收上的政策。

税务局： 能具体介绍你们的方案吗？

纳税人： 初步打算由我方出土地使用权，对方出资金，建成后对方给我们一部分房产。

税务局： 这意味着你们是以转让无形资产换取房屋所有权。在这种情况下，你们应就转让无形资产的收入按5%交纳营业税。如果你们将分得的房产再销售，则须按销售不动产再交营业税和土地增值税。

纳税人： 转让没有按货币结算，怎样确定应税收入呢？

税务局： 税务局可以根据当地的同类价格或其成本水平来核定。

纳税人： 如果双方组建合资企业是否有利呐？

税务局： 你的意思是你公司以土地使用权入股吗？

纳税人： 对！ 税务局： 要看具体情况。如果风险共担，利益共享，则无形资产入股不纳税。只对合资企业的房产销售征收营业税和土地增值税。

纳税人： 如果我们不参与管理，只按一定比例或固定数额提取利润或分配房产呢？

税务局： 那就不能视同真正的入股，还要按前面所说的纳税。

纳税人： 看起来朝着组建正规的股份公司比较有利。

税务局： 那要由你们自己来决定。

Lessen 6: How to pay taxes for the transfer of equity？

股权转让怎么纳税？

Dialogue 对话

Taxpayer: Hello, may I ask you a question？

Taxofficial: You are Welcome.

Taxpayer: Well,we are planning to combine with another foreign company, and I want to know how my company should pay business tax on the transfer of equity.

Tax official: It will depend on the way that the equity came into being.

Taxpayer: I do not understand it.

Taxofficial: Well,as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.

Taxpayer: Can you explain the other two cases in detail？

Taxofficial: There are different tax treatments in these two cases. For the first case,it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.

Taxpayer: How about the second case？

Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not.

Taxpayer: If it is for free, how do we determine the taxable income？

Taxofficial: The taxation bureau will assess and determine it.

Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer？

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.

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?

Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.

Taxpayer: I see.

Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.

Taxpayer: What if I have resided in China for more than 5 years?

Tax official: It depends on different conditions in the sixth year.

Taxpayer: Can you explain it?

Tax official: If you have resided in China for another full year after 5 successive full years,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt；If less than 90 days,the period of five year will be recounted.

Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?

Tax official: In this case,you should provide the detailed information and rely on the negotiation made by the two countries.

Taxpayer: I appreciate your explanation. Thank you.

Vocabulary 词汇

chiefrepresentatlve 首席代表

domestic 国内的，境内的

reside 居留，居住

deduct 扣除

temporary 临时的，暂时的

exit 离境

successive 连续的

nationality 国籍

appreciate 感激，重视

negotiation 协商，商议，谈判

Translation 中文对照

第十课：我的境外收入纳税吗？

纳税人： 我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗？

税务局： 这取决于您在中国呆多久。

纳税人： 能详细解释一下吗？

税务局： 在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。

纳税人： 如果满一年呐？

税务局： 首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。

纳税人： 什么是临时离境？ 税务局： 指一次性离境不超过30天，多次离境累计不超过90天。

纳税人： 我明白了。

税务局： 如果住满1年但不超过5年，境外收入只就境内支付的部分征税。

纳税人： 如果超过5年呐？

税务局： 那要示第6年的具体情况而言。

纳税人： 能说得详细些吗？

税务局： 如果连续在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中国纳税。不满1年的，境外收入不纳税；短于90天的，要从新计算5年的期限。

纳税人： 我是日本国的公民，如果按两国的法律我的境内、境外收入都要纳税的话，怎么办？

税务局： 您可提供详细情况，由两国税务当局协商解决。

纳税人： 我对您的解释很满意。

Lessen 11: Which kind of subsidy can be exempt from taxation？

哪些补贴可以免税？

Dialogue 对话

Tax official: Hello！This is the foreign taxation bureau.

Taxpayer: Hello！ This is George Brown from ABC company. I'd like to speak to Mr.Li.

Tax official: Hold the line, please.

Mr.Li. : Li Tong speaking.What can I help you, Brown?

Taxpayer: I have a question to consult with you. Is the subsidy taxed on like salary?

Mr.Li. : It is different from salary, and there are many exemptions for the foreigners.

Taxpayer: Could you explain it in detail?

Mr.Li. : Subsidies, such as house, meal, and laundry allowance, are exempt, as long as they are not paid by cash and can be reimbursed for the actual expenses.

Taxpayer: What about the moving house fee happening in the course of leaving office ?

Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.

Taxpayer: How about the allowance of trip on business?

Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.

Taxpayer: Does that include the allowance of trip abroad?

Mr.Li. : Yes.

Taxpayer: Is the home leave fare exempt from taxation?

Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt.

Taxpayer: What about the language training and children education fees?

Mr.Li. : If the expenses happen within China and the amount is reasonable, they can be exempt.

Taxpayer: Thank you for your help. Bye for now.

Mr.Li. : Bye.

Vocabulary 词汇

the foreign taxation bureau 涉外分局

hold the line 请稍等 （电话用语） subsidy 补助金，津贴

allowance 津贴， 补偿

be reimbursed for the actual expense 实报实销

move house 搬家

in the course of 在……的过程中

leave office 去职， 离职

in the name of 以……的名义

on business 出差

fare 车费， 船费

lodging fee 住宿费

stipulation 规定

home leave 探亲

expatriate 居于国外之人， 侨民

frequency 频率

Translation 中文对照

第十一课：哪些补贴可以免税？

税务局： 这里是涉外分局。

布朗： 我是ABC公司的乔治。布朗。我找李先生通话。

税务局： 请稍等。

李先生： 我是李彤，有什么事吗，布朗？

布朗： 有个事请教您。补贴也和工资一样纳税吗？

李先生： 与工资不同，对外籍人士有许多免税。

布朗： 能说得详细些吗？

李先生： 住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。

布朗： 去、离职过程中发生的搬家费呐？

李先生： 实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。

布朗： 出差补贴呐？

李先生： 如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。

布朗： 包括境外的出差补贴吗？

李先生： 对！

布朗： 探亲费免税吗？

李先生： 如果能证明这笔费用于外籍个人，并且数额和每年探亲的次数是合理的，也可以免。

布朗： 语言培训费和子女教育费呐？

李先生： 对发生在境内，且数额是合理的费用可以免税。

布朗： 您帮了我大忙，谢谢您！再见！

李先生： 再见！

Lessen 12: How does the foreign actor pay tax when performing in China？

境外明星来华演出如何纳税？

Dialogue 对话

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?

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？

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.

Tax official: That does not affect the nature of your group as an organization. When calculating the taxable income, you can deduct the remuneration from oversea from the whole design income, if you can provide related proofs and materials.

Taxpayer: Even if my group is considered as an organization，I do not think it is related to my application for the tax exemption. You know that the group does not pay my salary.

Tax official: In fact, your group pays it. As far as we know, the national taxation bureau is assessing your group's taxable income. The deduction includes the member's salaries.

Taxpayer: Pardon me for speaking frankly. The organization you said is not equal to the permanent organization in the tax treaty. You know that the group is made up of us and we have been in China for less than the prescribed time.

Tax official: You are just the second batch of the group.Since the date the first batch arrived in China，your group has been existed in China for 10 months.

Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty？

Tax official: That is only my personal opinion. We will give you formal notification as soon as possible.

Vocabulary 词汇

bear 承担， 负担

expert 专家

take charge of 负责管理

design program 设计方案

contract 承接，签定合同（动词）

forgive 原谅， 宽恕

as far as 在范围内， 就之限度

batch 批

Pardon me for speaking frankly 恕我直言

notification 通知， 报告

qualify 使……具备条件，使……具有资格

Translation 中文对照

第十八课：我的工资是常设机构负担的吗？

纳税人： 我是日本建筑设计有限公司的，请问我的免税申请批下来了吗？

税务局： 还没有。正好，让我们交换一下意见。

纳税人： 我在华时间仅133天，我的工资不在中国支付。

税务局： 作为派驻境内的专家组成员，你们的职责是？

纳税人： 负责对设计方案的解释和指导。

税务局： 按中国的法律，你们专家组已构成境内机构。

纳税人： 请允许我提醒您，设计项目是公司承接并在镜外完成的，我们在境内没有取得任何收入。

税务局： 这不影响专家组作为机构的性质。只是在确定机构应税收入时，可以将境外劳务费从总设计收入中扣除，如果你们能提供资料证明的话。

纳税人： 即使专家组被认为是机构，与我的免税申请有什么关系吗？要知道我的工资不是专家组支付的。

税务局： 事实上，是由专家组负担的。就我们所知，国税局正在对你们的应税所得进行核定扣除因素中包含了成员的工资因素。

纳税人： 恕我直言，您所说的机构并不等于协定中的常设机构。要知道专家组是由我们组成的，而我们在中国的时间少于规定的时间。

税务局： 您只是专家组的第二批成员。从第一批成员到中国算起，专家组已存在了10个月了。

纳税人： 您的意思是说我不具备享受税收协定的条件？

税务局： 那只是我个人的意见。我们会尽快给你正式答复的。

Lessen 19: Inspection on the East Building

我们想了解东方大厦工程的情况

Dialogue 对话

Tax official: We are from the foreign taxation bureau. We'd like to leam some information of the East Building project.This is my certificate.

Taxpayer: Welcome to our office. I will try to meet your demands.

Tax official: We heard that your company has contracted to construct the East Building project. Is that right？

Taxpayer: No. My company is only responsible for the organization work of the building.

Tax official: How did your company pay tax？

Taxpayer: We paid the business tax on the income we received, according to the service industry of the tax law.

Tax official: Could you provide the voucher and contract related to the building project？

Taxpayer: Just a moment. Here you are.

Tax official: Thank you.Look, the document indicates that your company is the general contractor of the building.

Taxpayer: In fact, my company transferred the project to some subcontractors.

Tax official: As the general contractor, your company should pay business tax according to the construction industry of the tax law.

Taxpayer: How to determine the taxable income？

Tax official: The taxable income is calculated as the whole contract income minus the parts paid to the subcontractors.

Taxpayer: The rate of the service industry is 5% and the tate of construction industry is 3%. That means my company overpaid the business tax. Is that right？

Tax official: Yes, it is true.But on the other hand, the business tax law stipulates that the general contractor is obliged to withhold the tax when paying to the subcontractors. If your company fails to do, it will not only pay the missing tax but also face the penalty.

Taxpayer: The amount of the tax is too large.The project has been completed already and my company is registered outside of china.

Tax official: In this case, your representative office must take the responsibility in place of your company.

Vocabulary 词汇

inspection 检查， 视察

service industry 服务业

voucher 收据， 凭单

indicate 表明， 指出

general contractor 总承包商

subcontractor 分包商

construction industry 建筑业

on the other hand 在另一方面

take the responsibility 承担责任

in place of 替，代替

Translation 中文对照

第十九课：我想了解东方大厦工程的情况

税务局： 我们是涉外税务局的。我们想了解有关东方大厦工程的情况。这是我的证件。

纳税人： 欢迎你们来我办事处。我愿尽力满足您的要求。

税务局： 据我们了解，东方大厦工程是你公司承建的。

纳税人： 不是。我公司只负责大厦的组织工作。

税务局： 你公司怎么纳税呐？

纳税人： 我们就取得的收入按服务业缴营业税。

税务局： 能提供你们与大厦工程有关的凭证和合同吗？

纳税人： 请等一下。给您。

税务局： 谢谢！合同表明你公司是大厦工程的总承包人。

纳税人： 事实上，我公司把工程转包给其他分包商了。

税务局： 作为总承包人，你公司应按建筑业缴营业税。

纳税人： 如何确定应税收入？

税务局： 总承包收入减去付给分包商后的余额。

纳税人： 服务业的税率是5%，而建筑业的税率是3%，这说明我们的税缴多了？

税务局： 但另一方面，税法规定总承包人有义务在支付给分包商时要代扣营业税。如果没扣，不仅要自己补缴，还要接受罚款。

纳税人： 这个数额太大了。工程已经结束，我公司也不在境内。

税务局： 在这种情况下，你办事处要替公司承担责任。

Lessen 20: What can I do when we dispute with the taxation bureau？

与税务局发生争议怎么办？

Dialogue 对话

Taxpayer: Good morning, Lawyer. When the taxation bureau inspected my company yesterday, they noticed me that they would impose penalty and overdue payment on my company, plus the payment of the tax overdue. We do not agree on their decisions, but what can I do？

Lawyer: I am sorry to hear it. Well, in this case, you have three choices, namely hearing testimony, reexamination and lawsuit.

Taxpayer: What is the hearing testimony ？

Lawyer: If the penalty comes to a certain level, the taxpayer can apply for the hearing testimony within 3 days after receiving the notice of the penalty. The taxation bureau should arrange an official as the chairman of the testimony meeting. This official is not from the inspection department and he will report the taxpayer's opinions to the head of the taxation bureau.

Taxpayer: I think it is too late for hearing testimony and the scope of the testimony is too limited. What about the reexamination ？

Lawyer: It is to apply for the superior taxation bureau to reexamine the case. It can handle the disputes of both taxpunishment and payment, but the requirements for these two kinds of disputes are quite different.

Taxpayer: Can you explain it in detail？

Lawyer: If you disagree on the punishment decisions, you may apply for reexamination within 15 days after you receive notice, or you can bring a suit against the taxation bureau directly.

Taxpayer: Does the punishment include overdue payment？

Lawyer:No. Overdue payment is not punishment but taxation.

Taxpayer: What about the disputes concerning the tax payments？

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