税务英语对话

到

20%

。

纳税人

:

您说的对我太有帮助了，谢谢

!

税务英语

lesson 4

Lessen 4:

How to pay business tax for leasing?

租赁财产怎样纳营业税？

Taxpayer:

Hello,

I

am

from

a

foreign

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, working place 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 (including additional

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

．

New Words

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

real cost

实际成本

involve

涉及

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< /p>

(

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

!

税务英语

lesson 5

Lessen 5:

How do we beneficially invest the land- use right?

怎样投资土地使权才合算？

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 for it

．

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. lf 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.

New Words

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

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< /p>

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。

税务英语

lesson 6

Lessen 6:

How to pay taxes for the transfer of equity?

股权转让怎么纳税？

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 y,I would

like to remind you to pay stamp tax on the contract of transfer.

New words

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

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

< br>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。

< br>最后，我提醒你股权转让

合同别忘了缴印花税。

税务英语

lesson 7

Lessen 7:

Does your headquarter deal in self- employed trade?

总机构是自营贸易吗？

Taxpayer:

Welcomed

to

our

representa-tive

you

received

our

application

for tax exemp- tion presented by us?

Taxofficial:

Yes,we

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: 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 means

that your

headquarter does

not

sell

the

product owned by itself and the transaction is not self-employed trade.

New Words

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

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。

税务英语

lesson 8

Lessen 8:

How many ways to tax on the representative 0ffice?

对代表处的征税方法有几种？

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 .

New Words

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

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%

< br>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。

税务英语

lesson 9

Lessen 9:

How does the board president pay personal income tax ?

董事长的所得如何纳税？

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.

Now Words

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，