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税收英语对话:董事长所得

时间:2012-03-22 06:15:39

(单词翻译:单击)

   董事长的所得怎么纳税?

  How does the general director pay personal income tax
  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。
  Taxpayer1 : yes , I am a general director of s foreign investment company . I want to know how to pay tax on my income ?
  税务局:能介绍您的情况吗?我有责任为您保密。
  Tax official : can you explain you conditions in detail ?I have an obligation to keep secret for the taxpayer .
  纳税人:我的收入是按董事费和分红的形式提取的。
  Taxpayer : I obtain my income in the form of director fees and dividends2 .
  税务局:您在公司担任什么管理职务吗?
  Tax official : do you act as any management position ?
  纳税人:没有。不过总经理经常在国外,公司的业务是我负责。
  Taxpayer : no ,but the general manager has been in America for long time , I am actually responsible for the operation within china .
  税务局:您实际上具有总经理的身份。
  Tax official : according to what you said ,you in fact play the role of general manager .
  纳税人:您的意思是?
  Taxpayer : what do you mean ?
  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。能提供公司章程和董事会决议吗?
  Tax official : I mean your personal income actually include three parts : the director fees ,the dividends ,and the salaries of general manager .
  can you provide the charter of your company and the agreement of board of director ?
  纳税人:可以。
  Taxpayer : yes , I can.
  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。
  Tax official : are you American ? good. let us determine the dividends from your company . you know , the dividends obtained by foreigner is exempt3 from the tax .
  纳税人:那很好!
  Taxpayer : oh ,that is good .
  税务局:剩下的收入要划分成董事费和工资两部分。
  Tax official : the remains4 of your income should be divided into director fees and the salaries .
  纳税人:工资部分如何确定?毕竟我没有直接领取呀!
  Taxpayer : how do you determine the salaries ? after all , I do not receive The salaries actually from my company .
  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。
  Tax official : we can assess it by reference to the level of salaries at similar position in the same place and similar industry .
  纳税人:工资的计税方法我了解一些,董事费如何计征?
  Taxpayer : I know a little about levying5 tax on salary, but how do I pay tax on director fees ?
  税务局:董事费按劳务报酬计征。
  Tax official : the director fees should be paid according to remuneration .
  纳税人:与工资的征税有什么不同吗?
  taxpayer: what is the different treatment between the salary and remuneration.
  税务局:税率和扣除额不一样。
  Tax official: they are different in tax rate and deduction6.

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1 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
2 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金
参考例句:
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
3 exempt wmgxo     
adj.免除的;v.使免除;n.免税者,被免除义务者
参考例句:
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
4 remains 1kMzTy     
n.剩余物,残留物;遗体,遗迹
参考例句:
  • He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
  • The remains of the meal were fed to the dog.残羹剩饭喂狗了。
5 levying 90ad9be315edeae7731b2d08f32e26d5     
征(兵)( levy的现在分词 ); 索取; 发动(战争); 征税
参考例句:
  • The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。
  • Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。
6 deduction 0xJx7     
n.减除,扣除,减除额;推论,推理,演绎
参考例句:
  • No deduction in pay is made for absence due to illness.因病请假不扣工资。
  • His deduction led him to the correct conclusion.他的推断使他得出正确的结论。