税收英语对话：董事长所得
英语课
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。
Taxpayer 1 ： 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 dividends 2 .
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 exempt 3 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 remains 4 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 levying 5 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 deduction 6.
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 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。
3 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。
4 remains
n.剩余物，残留物；遗体，遗迹
- 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。
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