稅務(wù)英語(yǔ)對(duì)話

1、稅務(wù)英語(yǔ) lesson 1Lessen 1:How to register with the taxation bureau?請(qǐng)問(wèn)如何辦理稅務(wù)登記？Taxpayer: Hello!My company is a foreign enterprise ， and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd l

2、ike to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company regis

3、ter with them at the same time?Tax official: The biggest difference is that they are in charge of differenttaxes. Taxpayer: I see. Is there any time requirement for registration? Taxofficial: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should

4、 we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the r

5、egistration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your tele

6、phone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Words登記，注冊(cè)稅務(wù)局，稅務(wù)機(jī)政府機(jī)關(guān)，局（復(fù)數(shù)形式）企業(yè)從事，忙于，參加房地產(chǎn)，不動(dòng)產(chǎn)例如營(yíng)業(yè)稅增值稅國(guó)家稅務(wù)局地方稅務(wù)局分別地， 各自地同時(shí)負(fù)責(zé)營(yíng)業(yè)執(zhí)照申請(qǐng)表規(guī)定根據(jù)登記證認(rèn)可， 批準(zhǔn)，同意registe

7、rtaxation bureaubureauxenterprisebe engaged inreal estatesuch asbusiness taxvalue added taxthe national taxation bureauthe local taxation bureaurespectivelyat the same timein charge ofbusiness licenseapplication formprescribeaccording toregistration certificateapproveYou are welcome.別客氣！中文對(duì)照第一課: 請(qǐng)問(wèn)如

8、何辦理稅務(wù)登記?納稅人: 您好，我是一家外企公司，被批準(zhǔn)從事房地產(chǎn)開發(fā)，兼營(yíng)建材銷售。請(qǐng)問(wèn)如何辦理稅務(wù)登記?稅務(wù)局 : 你公司涉及營(yíng)業(yè)稅和增值稅等不同稅種的業(yè)務(wù)， 需分別到地稅局和國(guó)稅局申請(qǐng)登記。納稅人 : 這兩個(gè)局有什么區(qū)別嗎?為什么要同時(shí)在兩個(gè)局登記?稅務(wù)局: 最大的區(qū)別就是負(fù)責(zé)的稅種不同。納稅人 : 稅務(wù)登記在時(shí)間上有什么要求嗎 ?稅務(wù)局: 在領(lǐng)取營(yíng)業(yè)執(zhí)照后30 日內(nèi)提出申請(qǐng)。納稅人: 需要什么手續(xù)?稅務(wù)局:領(lǐng)取并填寫申請(qǐng)表。此外，根據(jù)不同的經(jīng)濟(jì)類型提交不同的資料。納稅人: 復(fù)印件可以嗎?稅務(wù)局:可以。納稅人:多長(zhǎng)時(shí)間能夠辦完登記?稅務(wù)局 : 大約在受理申請(qǐng)的 30 日內(nèi)。核發(fā)登記證時(shí)我

9、會(huì)通知您。納稅人 : 費(fèi)用是多少?稅務(wù)局: 40 元。納稅人: 順便問(wèn)一下你們的工作電話和時(shí)間 ?稅務(wù)局 : 我們的電話號(hào)碼是64004857。登記時(shí)間為上午8:30 到 11:30 ，下午 1:30 到5:00。納稅人 : 謝謝 ! 稅務(wù)局 : 不客氣 !稅務(wù)英語(yǔ) lesson 2Lessen 2:The declaration is far more important than I have expected!納稅申報(bào)比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My com

10、pany has been fined because we didn't file the tax returns.Butwe have not got any income at all Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax decl

11、aration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declarationand impose a fine on the taxpayer.Also at the sametime,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue taxTaxpayer: What will happen if the taxpayer fi

12、les false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If theamount does not exceed certain limit,the taxpayer will be fined within five timesas much as the amount.If the case reaches the criminal limit,we will also findout the taxpayer's criminal responsibil

13、ity.Taxpayer: What is the criminal limit?Tax official:The amount exceeds ten thousand YUANand exceeds 1O%of the amountthat he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What

14、will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well ， the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is d

15、ue withinthe first 10 days of the following month. For individual income tax ， it is within the first 7 days. If the deadline is the vacation or holiday,it can be put off in turn.Taxpayer: What you have said is very important to us.I wish that we would notbe fined again.Taxofficial: I hope so.New Wo

16、rdsdeclaration 申報(bào)taxreturn 納稅申報(bào)表fine 罰款no matter 不論（連詞）business income 營(yíng)業(yè)所得，營(yíng)業(yè)收入deadline 截止的期限impose on 加征（稅，義務(wù)等）于levy on 征收，征集，強(qiáng)迫收集overdue payment 滯納金overdue 過(guò)期的，過(guò)時(shí)的equal 相同的，相等的be equal to 與相同on purpose 故意地regard as 視作， 認(rèn)為tax evasion 逃稅， 偷稅， 漏稅exceed超過(guò)的范圍criminal 犯罪的， 犯法的find out 追查criminal respon

17、sibility 刑事責(zé)任penalty 處罰，罰款due to 由于， 起因于responsibility責(zé)任，職責(zé)in addition to除了trace 追查，追究put off延期，推遲in turn依次，接連地individual income tax 個(gè)人所得稅中文對(duì)照第二課 : 納稅申報(bào)比我想象的重要的多 !稅務(wù)局 : 您好。您看上去有些不快，有什么事需要幫助嗎?納稅人 : 我公司因未申報(bào)而被罰款。可我們并沒(méi)有取得營(yíng)業(yè)收入呀!稅務(wù)局:中國(guó)法律規(guī)定，即使沒(méi)有營(yíng)業(yè)收入、沒(méi)有稅可繳也要申報(bào)。納稅人 : 如果繳稅和申報(bào)同時(shí)過(guò)期了怎么辦 ?稅務(wù)局:要重新指定申報(bào)期限，并在罰款的同時(shí)，對(duì)逾

18、期納稅按日加罰0.2%滯納金。納稅人 : 如果申報(bào)不實(shí)怎么辦 ?稅務(wù)局:如果是故意的，就要被定為偷稅。輕者處以未繳稅款五倍以下的罰款，重者還要追究刑事責(zé)任。納稅人 : 刑事立案標(biāo)準(zhǔn)是怎樣規(guī)定的 ?稅務(wù)局 : 進(jìn)行虛假納稅申報(bào)，少交稅額在一萬(wàn)元以上，并超過(guò)應(yīng)申報(bào)額的10%?；蛘咔皟纱我蛭催_(dá)到上述標(biāo)準(zhǔn)而給以行政處罰又虛假申報(bào)的。納稅人 : 達(dá)到這個(gè)標(biāo)準(zhǔn)的如何處理?稅務(wù)局:除罰款外要追究刑事責(zé)任。納稅人:納稅申報(bào)比我原來(lái)想象的重要得多。申報(bào)期限是如何規(guī)定的 ?稅務(wù)局:因稅種不同而不同。比如營(yíng)業(yè)稅是次月十日內(nèi)，而個(gè)人所得稅則是七日內(nèi)。不過(guò)期限的最后一日如果是節(jié)假日，可以順延。納稅人:您的介紹很重要?？?/p>

19、來(lái)我們下次不會(huì)被罰款了。稅務(wù)局 : 我希望是這樣。稅務(wù)英語(yǔ) lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: Mycompanywill begin business soon.Could you give mesomeintroduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer

20、of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it d

21、oes not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as

22、 patent right ， know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case ， it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is i

23、n the transfer of land-use right and immovable property.Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale ， and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax offic

24、ial: For the financial institutions,the income will be conversed toRMB at the exchange rate of either the date on which the taxable item happenedor the end of the quaner.If your company is not a financial institution,yourincome will be conversed into RMB at the exchange rate of either the date on wh

25、ich the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it isfrom 5% to 20% Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地說(shuō)，一般而言taxable 應(yīng)納稅的，可征稅的servi

26、ce 勞務(wù)，服務(wù)transfer 轉(zhuǎn)讓，讓與，轉(zhuǎn)移intangible asset 無(wú)形資產(chǎn)stipulate 規(guī)定，訂定transportation 交通運(yùn)輸construction 建筑安裝finance 金融insurance 保險(xiǎn)post and tele-communication 郵電通信culture 文化entertainment 娛樂(lè)be subject to應(yīng)服從，應(yīng)受制于profit 利潤(rùn)patent right 專利權(quán)know-how 專有技術(shù)， 技術(shù)秘密copyright 版權(quán)， 著作權(quán)trade mark 商標(biāo)land-useright 土地使用權(quán)etc 等等tax

27、able income 應(yīng)稅收入，計(jì)稅收入in advance 預(yù)先donation 捐贈(zèng)，贈(zèng)送verify 核定foreign currency 外幣，外匯financial institution 金融機(jī)構(gòu)converse 換算，兌換quarter 季度exchange rate 匯率item 項(xiàng)目tax rate 稅率中文對(duì)照第三課: 能介紹一下營(yíng)業(yè)稅的知識(shí)嗎納稅人 : 我公司馬上就要營(yíng)業(yè)了，能介紹一下營(yíng)業(yè)稅的知識(shí)嗎 ?稅務(wù)局: 盡我所能吧! 一般地說(shuō)，提供應(yīng)稅勞務(wù)、轉(zhuǎn)讓無(wú)形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納營(yíng)業(yè)稅。納稅人 : 什么是應(yīng)稅勞務(wù)?稅務(wù)局 : 稅法有明確的規(guī)定。 比如交通運(yùn)輸業(yè)、 建筑

28、安裝業(yè)、 金融保險(xiǎn)業(yè)、 郵電通信業(yè)、文化體育業(yè)、 娛樂(lè)業(yè)和服務(wù)業(yè)等。 不包括加工、 修理、 修配業(yè)務(wù)， 因?yàn)樗鼈円U增值稅。納稅人 : 不動(dòng)產(chǎn)好理解，無(wú)形資產(chǎn)指什么 ?稅務(wù)局: 指不具備實(shí)物形態(tài)，但能帶來(lái)經(jīng)濟(jì)利益的資產(chǎn)，如專利權(quán)、專有技術(shù)、版權(quán)、商標(biāo)、土地使用權(quán)等。納稅人: 計(jì)稅收入如何確定?稅務(wù)局: 大多數(shù)情況下指全部?jī)r(jià)款包括價(jià)外費(fèi)用。納稅人 : 預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎 ?稅務(wù)局:對(duì)于轉(zhuǎn)讓土地使用權(quán)和不動(dòng)產(chǎn)是這樣。納稅人: 無(wú)償贈(zèng)送呢?稅務(wù)局:單位無(wú)償贈(zèng)送不動(dòng)產(chǎn)要視同銷售，不過(guò)計(jì)稅額要經(jīng)過(guò)核定。納稅人:收款是外幣怎么辦?稅務(wù)局 : 金融機(jī)構(gòu)按收到外匯的當(dāng)天或當(dāng)季季末的匯率來(lái)?yè)Q算人民幣 ; 非

29、金融單位按收入外匯的當(dāng)日或當(dāng)月一日的匯率換算。納稅人 : 營(yíng)業(yè)稅稅率是多少?稅務(wù)局 : 一般是3%到 5%，娛樂(lè)業(yè)是5%到 20%。納稅人 : 您說(shuō)的對(duì)我太有幫助了，謝謝 !稅務(wù)英語(yǔ) lesson 4Lessen 4:How to pay business tax for leasing?租賃財(cái)產(chǎn)怎樣納營(yíng)業(yè)稅？Taxpayer: Hello, I amfrom a foreign company, would you tell mesomething about how to pay business tax for leasing?Tax official: I'd like to.

30、 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 companyleases movable property and in China sets up organizations related to leasing, your company should pay tax.Taxpayer: Do you

31、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 agentTaxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China, the leas

32、ing operationis taxable, no matter whether the company has organizations in China. So isleasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income, we should distinguish thefinancial leasing from the operational l

33、easing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature andthe ownership of the leased property will ultimately be passed to the borrowerat the end of the leasing period. In this case， the taxable income is the netvalue calculated by de

34、ducting 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:

35、 How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very muchNew Wordslease 租賃property 財(cái)產(chǎn)movable property 動(dòng)產(chǎn)set up 設(shè)立， 建立organization 機(jī)構(gòu)， 團(tuán)體representative office 代表處working place 作業(yè)場(chǎng)所，生產(chǎn)區(qū)域agent 代理人financial lease 金融租賃operational lease 經(jīng)營(yíng)租賃nature 性質(zhì)，特征ownership 所有權(quán)deduct 扣除，減除real cost

36、 實(shí)際成本involve 涉及中文對(duì)照 :第四課 : 出租業(yè)務(wù)怎樣納營(yíng)業(yè)稅?納稅人 : 您好，我是一家外國(guó)公司，能介紹一下租賃業(yè)務(wù)營(yíng)業(yè)稅如何交納嗎 ?稅務(wù)局: 樂(lè)意效勞。你們租賃什么? 納稅人 : 還沒(méi)確定。這對(duì)納稅有影響嗎 ?稅務(wù)局: 有很大影響。如果租賃的是動(dòng)產(chǎn)，在中國(guó)設(shè)有機(jī)構(gòu)且它同租賃業(yè)務(wù)有關(guān)系時(shí)，你公司才應(yīng)在中國(guó)納稅。納稅人 : 您說(shuō)的機(jī)構(gòu)是指代辦處嗎 ?稅務(wù)局: 不僅是代辦處，還包括管理和營(yíng)業(yè)機(jī)構(gòu)、作業(yè)場(chǎng)所和代理人。納稅人:明白了。那租賃無(wú)形資產(chǎn)吶?稅務(wù)局: 對(duì)無(wú)形資產(chǎn)，只要它的使用地在中國(guó)，不管有沒(méi)有在中國(guó)設(shè)有機(jī)構(gòu)，都要納營(yíng)業(yè)稅。不動(dòng)產(chǎn)也一樣，只要它的坐落地在中國(guó)。納稅人: 其他情

37、況呢?稅務(wù)局:在計(jì)算應(yīng)稅收入時(shí)要區(qū)分融資租賃和經(jīng)營(yíng)租賃。納稅人:什么是融資租賃?稅務(wù)局:指具有融資的性質(zhì)且出租資產(chǎn)的所有權(quán)在租賃到期時(shí)轉(zhuǎn)移到承租方的一種租賃。對(duì)這種情況，計(jì)稅收入要按總收入（ 合價(jià)外費(fèi)用 ） 減去出租資產(chǎn)的實(shí)際成本后的余額計(jì)算。納稅人 : 經(jīng)營(yíng)租賃不涉及資產(chǎn)的所有權(quán)，對(duì)吧?稅務(wù)局: 對(duì)！它的全部租賃收入都要計(jì)稅。納稅人: 稅率是多少?稅務(wù)局 : 5% 。 納稅人 : 太謝謝您了 !稅務(wù)英語(yǔ) lesson 5Lessen 5:How do we beneficially invest the land-use right?怎樣投資土地使權(quán)才合算？Taxpayer: Our com

38、pany 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 itTax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party

39、investsthe moneyneeded. At the end of project, mycompanywill get a part of the houses.Tax official: This means that your company exchanges the land- use right forthe ownership of the houses. In this case, for transfering the intangible asset ， your company should pay business tax, equal to 5% of the

40、 transfering income.lf you want to resell that part of the houses, you need to pay business tax andthe land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: Howdo we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxatio

41、n bureau will refer to the local similar price or thecost 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 jointventure?Taxpayer: Yes.Tax official:It depends. If your

42、 companyand your partner share profitsrisksand losses in proportion to respective shares, you do not pay business tax forthe 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 managementand only

43、receive income or dividends in a proportion or in a solid amount, should we pay tax?Tax official: In this case, your companyis 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 i

44、s up to you.New Wordscooperate 合作，協(xié)力，相配合in detail仔細(xì)，詳細(xì)the land appreciation tax（LAT） 土地增值稅refer to 根據(jù)， 參考joint venture 合資企業(yè)share 股份 （ 名詞 ） 分擔(dān)， 分享 （ 動(dòng)詞 ）proportion 比例in proportion to按的比例respective 各自的， 個(gè)別的involve 使卷入，使參與dividend 股息， 資本紅利solid 固定的contribution 出資入股as the above 如上所述stock company 股份公司中文對(duì)

45、照第五課 : 怎樣投資土地使用權(quán)才合算嗎 ?納稅人:我們是一家房地產(chǎn)公司，打算與另一家公司合作建房，想了解一下稅收上的政策。稅務(wù)局:能具體介紹你們的方案嗎 ?納稅人:初步打算由我方出土地使用權(quán)，對(duì)方出資金，建成后對(duì)方給我們一部分房產(chǎn)。稅務(wù)局:這意味著你們是以轉(zhuǎn)讓無(wú)形資產(chǎn)換取房屋所有權(quán)。在這種情況下，你們應(yīng)就轉(zhuǎn)讓無(wú)形資產(chǎn)的收入按5%交納營(yíng)業(yè)稅。如果你們將分得的房產(chǎn)再銷售， 則須按銷售不動(dòng)產(chǎn)再交營(yíng)業(yè)稅和土地增值稅。納稅人 : 轉(zhuǎn)讓沒(méi)有按貨幣結(jié)算，怎樣確定應(yīng)稅收入呢 ?稅務(wù)局: 稅務(wù)局可以根據(jù)當(dāng)?shù)氐耐悆r(jià)格或其成本水平來(lái)核定。納稅人 : 如果雙方組建合資企業(yè)是否有利吶 ?稅務(wù)局: 你的意思是你公司以

46、土地使用權(quán)入股嗎?納稅人 : 對(duì) ! 稅務(wù)局 : 要看具體情況。如果風(fēng)險(xiǎn)共擔(dān)，利益共享，則無(wú)形資產(chǎn)入股不納稅。只對(duì)合資企業(yè)的房產(chǎn)銷售征收營(yíng)業(yè)稅和土地增值稅。納稅人:如果我們不參與管理，只按一定比例或固定數(shù)額提取利潤(rùn)或分配房產(chǎn)呢稅務(wù)局:那就不能視同真正的入股，還要按前面所說(shuō)的納稅。納稅人:看起來(lái)朝著組建正規(guī)的股份公司比較有利。稅務(wù)局:那要由你們自己來(lái)決定。稅務(wù)英語(yǔ) lesson 6Lessen 6:How to pay taxes for the transfer of equity?股權(quán)轉(zhuǎn)讓怎么納稅？Taxpayer: Hello, may I ask you a question?Taxof

47、ficial: 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.Taxofficial: WellTaxpayer: I do not understand it

48、 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 tre

49、atments in these two cases. For the firstcase ， 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 leviedon no matter whether it is f

50、ree or notTaxpayer: 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 wepay enterprise income tax if wereceived net income by the transfer?Taxofficial:I think so,but it is subject to the national taxati

51、onbureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New words equity 股本權(quán)益， 股權(quán) combinewith 與合并exempt from 免除的，沒(méi)有義務(wù)的treatment 對(duì)待，處置，處理for free 免費(fèi)的，無(wú)償?shù)腶ssess and determine 核定remind 提醒stamp tax 印花稅Contract 合同中文對(duì)照 :第六課 : 股權(quán)轉(zhuǎn)讓怎么納稅?納稅人 : 您好 ! 我想向您咨詢一個(gè)問(wèn)題 ?稅務(wù)局:很樂(lè)意為您服務(wù)。納稅人

52、:我公司正打算與另一家外資企業(yè)合并，請(qǐng)問(wèn)股權(quán)轉(zhuǎn)讓怎么納稅?稅務(wù)局:這要看所轉(zhuǎn)讓的股權(quán)是怎么形成的。納稅人:我沒(méi)聽明白。稅務(wù)局 : 企業(yè)股權(quán)的形成不外三種形式: 以無(wú)形資產(chǎn)入股、以不動(dòng)產(chǎn)入股、以其他資產(chǎn)入股。對(duì)后一種情況，在轉(zhuǎn)讓股權(quán)時(shí)應(yīng)免繳營(yíng)業(yè)稅。納稅人 : 能否介紹一下另外兩種情況?稅務(wù)局：可以。這兩種情況的稅收處理是不同的。對(duì)第一種情況，其性質(zhì)是轉(zhuǎn)讓無(wú)形資產(chǎn)，如果是無(wú)償行為，則不征稅。納稅人 : 那對(duì)第二種情況呢 ?稅務(wù)局:對(duì)不動(dòng)產(chǎn)形成的股權(quán)，不論是有償還是無(wú)償，均要征稅。納稅人 : 無(wú)償時(shí)應(yīng)稅收入怎樣確定?稅務(wù)局:可由稅務(wù)局核定。納稅人 : 股權(quán)轉(zhuǎn)讓如果有收益是否要繳所得稅?稅務(wù)局:我認(rèn)為

53、是這樣，不過(guò)這要由國(guó)稅局來(lái)解答。最后，我提醒你股權(quán)轉(zhuǎn)讓合同別忘了繳印花稅。稅務(wù)英語(yǔ) lesson 7Lessen 7:Does your headquarter deal in self-employed trade?總機(jī)構(gòu)是自營(yíng)貿(mào)易嗎？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed

54、 situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service inChina for our headquarter.Tax official: Have you accept the consignment from other companies includingthe clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contra

55、ct in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official:Can you provide the selling contract and invoice of yourheadquarter?Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.

56、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 andthe foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well ， from the date of signing the contract,I thinkthat the selling is earlier than the purchasing.It means