税收英语对话:土地使用权入股
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。
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税收英语