时间:2018-12-08 作者:英语课 分类:财会英语


英语课

   土地使用权入股合算吗?


  How do we beneficially employ the right to use land?
  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。
  Taxpayer 1: I am from a company engaged in development of real estate. Recently, we plan cooperate with a foreign company to build housing .I want to know how to pay business tax on it.
  税务局:能具体介绍你们的方案吗?
  Tax official: can you explain your plan in detail?
  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。
  Taxpayer: my company provides the right to use land, my partner invests the money needed. At the end of project, my company will get a part of building.
  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一道5%的税。
  Tax official: You mean that your company transfer the right to use land in exchange for the ownership of the housing .in this case, you company will be levied 2 at the rate of 5% on the transfer income. If you want to resell that part of the housing, you will be levied again at 5% on the transfer of immovable property.
  纳税人:转让没有按货币结算,怎样确定应税收入呐?
  Taxpayer: how do we determine the tax base if the transfer do not conduct in form of currency?
  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。
  Tax official: the tax authority will assess the taxable turnover 3 by reference to the price of similar housing at certain place or to the level of cost of the housing.
  纳税人:如果双方组建合资企业是否有利呐?
  Taxpayer: what will happen if the two companies establish equity 4 joint 5 venture?
  税务局:你的意思是你公司以土地使用权入股吗?
  Tax official: do you mean that you count the right as your contribution?
  纳税人:对!
  Taxpayer: yes.
  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税。
  Tax official: it depends on concrete condition .if your company and your partner share profits, risks, and losses in proportion to respective contribution, the business tax will be exempt 6 when you contribute in form of the right.
  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呐?
  Taxpayer: if we do not involve in management and share the risk, but we receive income or dividends 7 in a proportion or in a solid amount , do we pay tax on it ?
  税务局:那就不能视同是真正的入股,还要按前面所说的纳税。
  Tax official: in this case, your company is not considered as real contribution, so you should be treated as the transfer of intangible assets.
  纳税人:看起来朝着组建正规的股份公司比较有利。
  Taxpayer: it looks like beneficial that we move towards the formal equity joint venture.
  税务局:那要由你们自己来决定。
  Tax official: it depends on yourself.

1 taxpayer
n.纳税人
  • 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 levied
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
3 turnover
n.人员流动率,人事变动率;营业额,成交量
  • The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
  • Our turnover actually increased last year.去年我们的营业额竟然增加了。
4 equity
n.公正,公平,(无固定利息的)股票
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
5 joint
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
6 exempt
adj.免除的;v.使免除;n.免税者,被免除义务者
  • 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。
7 dividends
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金
  • 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。
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