稅務(wù)英語對(duì)話

1、稅務(wù)英語lesson1Lessen1:Howtoregisterwiththetaxationbureau?請(qǐng)問如何辦理稅務(wù)登記？Taxpayer:Hello!Mycompanyisaforeignenterprise，andweareengagedinthedevelopmentofrealestateandthesaleofconstructivematerial.Couldyoutellmehowtoregisterwiththetaxationbureau?Taxofficial:I'dliketo.Accordingtowhatyousaid,youneedtopaydiff

2、erentkindsoftaxes,suchasbusinesstaxandvalueaddedtax.Soyoushouldregisterwithboththenationalandlocaltaxationbureaurespectively.Taxpayer:Whatisthedifferencebetweenthesetwotaxationbureaux?Andwhyshouldmycompanyregisterwiththematthesametime?Taxofficial:Thebiggestdifferenceisthattheyareinchargeofdifferentt

3、axes.Taxpayer:Isee.Isthereanytimerequirementforregistration?Taxofficial:Youshouldregisterwiththebureauwithin30daysafteryoureceivebusinesslicense.Taxpayer:Whatshouldwedointheprocessofregistration?Taxofficial:Togetandfillintheapplicationform,andthenpresenttherelateddocumentsaccordingtotheeconomictypeo

4、fyourcompany.Taxpayer:Canweusethecopyofthosematerials?Taxofficial:Yes,youcan.Taxpayer:Howlongwillittaketofinishtheregistration?Taxofficial:Within30daysafterwereceivetheapplication.Assoonasyourapplicationisapproved,Iwillpersonallynoticeyoutogettheregistrationcertificate.Taxpayer:Whatisthechargeofther

5、egistration?Taxofficial:40YUAN.Taxpayer:Bytheway,couldyoutellmeyourtelephonenumberandworkingtime?andfrom1:30PMto5:00PM.Taxpayer:Thankyou.Taxofficial:Youarewelcome.NewWordsregistertaxationbureaubureauxenterprisebeengagedinrealestatesuchasbusinesstaxvalueaddedtaxthenationaltaxationbureauthelocaltaxati

6、onbureaurespectivelyatthesametimeinchargeofbusinesslicenseapplicationformprescribeaccordingtoregistrationcertificateapprove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Youarewelcome.別客氣！中文對(duì)照第一課:請(qǐng)問如何辦理稅務(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)問如何辦理稅務(wù)登記?稅務(wù)局

7、: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:順便問一下你們的工作電話和時(shí)間?納稅人:謝謝!稅務(wù)局:不客氣!稅務(wù)英語lesson2Lesse

8、n2:ThedeclarationisfarmoreimportantthanIhaveexpected!納稅申報(bào)比我想象的重要的多！Taxofficial:Hello.Youlookunhappy.WhatcanIdoforyou?Taxpayer:Mycompanyhasbeenfinedbecausewedidn'tfilethetaxreturns.ButwehavenotgotanyincomeatallTaxofficial:Well,accordingtotheChineselaw,thetaxpayermustfileitstaxreturnswithinthepres

9、cribedtime,nomatterwhetherithasbusinessincome.Taxpayer:Ifboththetaxpaymentandtaxdeclarationareoverdue,whatwillhappen?Taxofficial:Thetaxationbureauwillsetanewdeadlineforthedeclarationandimposeafineonthetaxpayer.Alsoatthesametime,thetaxationbureauwilllevyaoverduepaymentperdayequaltoO.2%oftheoverduetax

10、Taxpayer:Whatwillhappenifthetaxpayerfilesfalsetaxreturns?Taxofficial:Ifitisonpurpose,itwillberegardedastaxevasion.Iftheamountdoesnotexceedcertainlimit,thetaxpayerwillbefinedwithinfivetimesasmuchastheamount.Ifthecasereachesthecriminallimit,wewillalsofindoutthetaxpayer'scriminalresponsibility.Taxp

11、ayer:Whatisthecriminallimit?Taxofficial:TheamountexceedstenthousandYUANandexceeds1O%oftheamountthatheshoulddeclare.Thetaxpayerwillalsobechargedascriminalifhefilesfalselyagainafterreceivingadministrativepenaltiestwiceduetofalsedeclaration.Taxpayer:Whatwillhappenthen?Taxofficial:Thetaxpayerwillbetrace

12、dabouthiscriminalresponsibilityinadditiontothefine.Taxpayer:Well，thetaxdeclarationisfarmoreimportantthanIhaveexpectedbefore.Whatisthedeadlineforit?Taxofficial:Itdependsondifferenttaxes.Forbusinesstax,itisduewithinthefirst10daysofthefollowingmonth.Forindividualincometax，itiswithinthefirst7days.Ifthed

13、eadlineisthevacationorholiday,itcanbeputoffinturn.Taxpayer:Whatyouhavesaidisveryimportanttous.Iwishthatwewouldnotbefinedagain.Taxofficial:Ihopeso.NewWordsdeclaration申報(bào)taxreturn納稅申報(bào)表fine罰款nomatter不論（連詞）businessincome營(yíng)業(yè)所得，營(yíng)業(yè)收入deadline截止的期限imposeon加征（稅，義務(wù)等）于levyon征收，征集，強(qiáng)迫收集overduepayment滯納金overdue過期的，過

14、時(shí)的equal相同的，相等的beequalto與相同onpurpose故意地regardas視作，認(rèn)為taxevasion逃稅，偷稅，漏稅exceed超過的范圍criminal犯罪的，犯法的findout追查criminalresponsibility刑事責(zé)任penalty處罰，罰款dueto由于，起因于responsibility責(zé)任，職責(zé)inadditionto除了trace追查，追究putoff延期，推遲inturn依次，接連地individualincometax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

15、申報(bào)而被罰款。可我們并沒有取得營(yíng)業(yè)收入呀!稅務(wù)局:中國(guó)法律規(guī)定，即使沒有營(yíng)業(yè)收入、沒有稅可繳也要申報(bào)。納稅人:如果繳稅和申報(bào)同時(shí)過期了怎么辦?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)，少交稅額在一萬元以上，并超過應(yīng)申報(bào)額的10%。或者前兩次因未達(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)比我原來想象的重要得

16、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?？磥砦覀兿麓尾粫?huì)被罰款了稅務(wù)局:我希望是這樣。稅務(wù)英語lesson3Lessen3:Couldyougivemesomeintroductionofthebusinesstax?Taxpayer:Mycompanywillbeginbusinesssoon.Couldyougivemesomeintroductionofthebusinesstax?Taxofficial:OK.Generallyspeaking,thebusin

17、esstaxisleviedonthetaxableservice,thetransferofintangibleassetandthesaleoftherealestateinChina.Taxpayer:Whatisthetaxableservice?.Taxofficial:Itisclearlystipulatedinthetaxlaw,suchastransportation,construction,financeandinsurance,postandtele-communication,cultureandsport,entertainmentandservice.Howeve

18、ritdoesnotincludetheprocessing,repairandreplace-mentservice,becausetheyaresubjecttothevalueaddedtax.Taxpayer:Itiseasytounderstandtherealestate,butwhatistheintangibleasset?Taxofficial:Itmeanstheassetthatisnotintheformofmaterialobjectbutcanbringprofit,suchaspatentright，know-how,copyright,trademarkrigh

19、tandtheland-useright,etc.Taxpayer:Whataboutthetaxableincome?Taxofficid:Inmostcase，itisthetotalincomereceived,includingadditionalfeesandcharges.Taxpayer:Doesthatincludetheincomereceivedinadvance?Taxofficial:Yes,itisinthetransferofland-userightandimmovableproperty.Taxpayer:Andwhataboutthedonation?Taxo

20、fficial:Thedonationofimmovablepropertyisconsideredassale，andthetaxationbureauwillverifythetaxableincome.Taxpayer:Whatshouldwedoifwereceiveincomeinforeigncurrency?Taxofficial:Forthefinancialinstitutions,theincomewillbeconversedtoRMBattheexchangerateofeitherthedateonwhichthetaxableitemhappenedortheend

21、ofthequaner.Ifyourcompanyisnotafinancialinstitution,yourincomewillbeconversedintoRMBattheexchangerateofeitherthedateonwhichthetaxableitemhappenedorthefirstdayofthemonth.Taxpayer:Howaboutthetaxrate?Taxofficial:Ingeneral,therateisfrom3%t05%.Fortheentertainment,itisfrom5%to20%Taxpayer:Whatyouhavesaidis

22、veryhelpful,thankyou.NewWordsgenerallyspeaking一般地說，一般而言taxable應(yīng)納稅的，可征稅的service勞務(wù)，服務(wù)transfer轉(zhuǎn)讓，讓與，轉(zhuǎn)移intangibleasset無形資產(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)postandtele-communication郵電通信culture文化entertainment娛樂besubjectto應(yīng)服從，應(yīng)受制于profit利潤(rùn)patentright專利權(quán)know-how專有技術(shù)，技術(shù)秘密cop

23、yright版權(quán)，著作權(quán)trademark商標(biāo)land-useright土地使用權(quán)etc等等taxableincome應(yīng)稅收入，計(jì)稅收入inadvance預(yù)先donation捐贈(zèng)，贈(zèng)送verify核定foreigncurrency外幣，外匯financialinstitution金融機(jī)構(gòu)converse換算，兌換quarter季度exchangerate匯率item項(xiàng)目taxrate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，提供應(yīng)稅勞務(wù)、轉(zhuǎn)讓無形資產(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

24、:稅法有明確的規(guī)定。比如交通運(yùn)輸業(yè)、建筑安裝業(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:無償贈(zèng)送呢?稅務(wù)局:單位無償贈(zèng)送不動(dòng)產(chǎn)要視同銷售，不過計(jì)稅額要經(jīng)過核定。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?yè)Q算人民幣;非金

25、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%，娛樂業(yè)是5%到20%。納稅人:您說的對(duì)我太有幫助了，謝謝!稅務(wù)英語lesson4Lessen4:Howtopaybusinesstaxforleasing?租賃財(cái)產(chǎn)怎樣納營(yíng)業(yè)稅？Taxpayer:Hello,Iamfromaforeigncompany,wouldyoutellmesomethingabouthowtopaybusinesstaxforleasing?Taxofficial:I'dliketo.Canyoutellmewhatkindofpropertyyourcompany

26、wantstolease?Taxpayer:Wehavenotdecidedyet,isthatimportant?Taxofficial:Yes,itisveryimportant.IfyourcompanyleasesmovablepropertyandinChinasetsuporganizationsrelatedtoleasing,yourcompanyshouldpaytax.Taxpayer:Doyoumeantherepresentativeofficebyorganization?Taxofficial:Notonlytherepresentativeoffice,itals

27、oincludesthemanagementandbusinessorganization,workingplaceandtheagentTaxpayer:Isee.Whataboutleasingintangibleasset?Taxofficial:IftheintangibleassetisusedinChina,theleasingoperationistaxable,nomatterwhetherthecompanyhasorganizationsinChina.Soisleasingimmovableproperty,ifthepropertyislocatedinChina.Ta

28、xpayer:Anyotherrequirement?Taxofficial:Whencalculatingthetaxableincome,weshoulddistinguishthefinancialleasingfromtheoperationalleasing.Taxpayer:whatisthefinancialleasing?Taxofficial:Itmeansthattheleasingoperationhasafinancialnatureandtheownershipoftheleasedpropertywillultimatelybepassedtotheborrower

29、attheendoftheleasingperiod.Inthiscase，thetaxableincomeisthenetvaluecalculatedbydeductingtherealcostoftheleasedassetfromthewholeincome(includingadditionalfees).Taxpayer:Theoperationalleasingdoesnotinvolvetheownership,isthatright?Taxofficial:Yes.Differentfromthefinancialleasing,thewholerentalincomeoft

30、heoperationalleasingistaxable.Taxpayer:Howaboutthetaxrate?Taxofficial:Itis5%.Taxpayer:ThankyouverymuchNewWordslease租賃property財(cái)產(chǎn)movableproperty動(dòng)產(chǎn)setup設(shè)立，建立organization機(jī)構(gòu)，團(tuán)體representativeoffice代表處workingplace作業(yè)場(chǎng)所，生產(chǎn)區(qū)域agent代理人financiallease金融租賃operationallease經(jīng)營(yíng)租賃nature性質(zhì)，特征ownership所有權(quán)deduct扣除，減除realc

31、ost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:樂意效勞。你們租賃什么?納稅人:還沒確定。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。那租賃無形資產(chǎn)吶?稅務(wù)局:對(duì)無形資產(chǎn)，只要它的使用地在中國(guó)，不管有沒有在中國(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:其他情況呢?稅務(wù)局:在計(jì)算應(yīng)稅收入時(shí)要區(qū)分

32、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lesson5Lessen5:Howdowebeneficiallyinvesttheland-useright?怎樣投資土地使權(quán)才合算？Taxpayer:Ourcompanyisengagedindevelopmentofrealestate.Recen

33、tly,weplanedtocooperatewithanothercompanytobuildhouses.IwouldliketoknowsomethingaboutpayingbusinesstaxforitTaxofficial:Canyouexplainyourplanindetail?Taxpayer:Mycompanyprovidestheland-userightandtheotherpartyinveststhemoneyneeded.Attheendofproject,mycompanywillgetapartofthehouses.Taxofficial:Thismean

34、sthatyourcompanyexchangestheland-userightfortheownershipofthehouses.Inthiscase,fortransferingtheintangibleasset，yourcompanyshouldpaybusinesstax,equalto5%ofthetransferingincome.lfyouwanttoresellthatpartofthehouses,youneedtopaybusinesstaxandthelandappreciationtax(LAT)againforthetransferofimmovableprop

35、erty.Taxpayer:Howdowedeterminethetaxableincomeifthetransferdoesnotconductinformofcurrency?Taxofficial:Thetaxationbureauwillrefertothelocalsimilarpriceorthecostofhousestodecideyourincome.Taxpayer:Willitbeprofitableifthetwocompaniesestablishjointventure?Taxofficial:Doyoumeanthatyouinvesttherightasyour

36、sharesinthejointventure?Taxpayer:Yes.Taxofficial:Itdepends.Ifyourcompanyandyourpartnershareprofits，risksandlossesinproportiontorespectiveshares,youdonotpaybusinesstaxforthetransferofintangibleasset.Thejointventurewillpaythebusinesstaxandthelandappreciationtaxonsellinghouses.Taxpayer:Ifwedonotinvolve

37、inmanagementandonlyreceiveincomeordividendsinaproportionorinasolidamount,shouldwepaytax?Taxofficial:Inthiscase,yourcompanyisnotconsideredasrealcontribution,soyoushouldpaytaxastheabove.Taxpayer:Itlookslikemorebeneficialthatweestablishtheformalstockcompany.Taxofficial:Itisuptoyou.NewWordscooperate合作，協(xié)

38、力，相配合indetail仔細(xì)，詳細(xì)thelandappreciationtax(LAT)土地增值稅referto根據(jù)，參考jointventure合資企業(yè)share股份(名詞)分擔(dān)，分享(動(dòng)詞)proportion比例inproportionto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astheabove如上所述stockcompany股份公司中文對(duì)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

39、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

40、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，還要按前面所說的納稅。納稅人:看起來朝著組建正規(guī)的股份公司比較有利。稅務(wù)局:那要由你們自己來決定。稅務(wù)英語lesson6Lessen6:Howtopaytaxesforthetransferofequity?股權(quán)轉(zhuǎn)讓怎么納稅？Taxpayer:Hello,mayIaskyouaquestion?Taxofficial:YouareWelcomeTaxpayer:Well,weareplanningtocombinewithanotherforeigncompany,andIwanttoknowhowmycomp

41、anyshouldpaybusinesstaxonthetransferofequity.Taxofficial:Itwilldependonthewaythattheequitycameintobeing.Taxpayer:IdonotunderstanditTaxofficial:Well，asyouknow,therearethreewaystoformtheequity,namelyintangibleasset,immovablepropertyandotherforms,suchasmoney,labor,etc.Onlyinthelastcase,thetransferofequ

42、ityisexemptfromtaxation.Taxpayer:Canyouexplaintheothertwocasesindetail?Taxofficial:Therearedifferenttaxtreatmentsinthesetwocases.Forthefirstcase，itisactuallythetransferofintangibleasset,sothebusinesstaxisexemptifitistransferredforfree.Taxpayer:Howaboutthesecondcase?Taxofficial:Forthetransferofimmova

43、bleproperty,businesstaxwillbeleviedonnomatterwhetheritisfreeornotTaxpayer:Ifitisforfree,howdowedeterminethetaxableincome?Taxofficial:Thetaxationbureauwillassessanddetermineit.Taxpayer:Bytheway,shouldwepayenterpriseincometaxifwereceivednetincomebythetransfer?Taxofficial:Ithinkso,butitissubjecttothena

44、tionaltaxationbureau.Finally,Iwouldliketoremindyoutopaystamptaxonthecontractoftransfer.Newwordsequity股本權(quán)益，股權(quán)combinewith與合并exemptfrom免除的，沒有義務(wù)的treatment對(duì)待，處置，處理forfree免費(fèi)的，無償?shù)腶ssessanddetermine核定remind提醒stamptax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)問題?稅務(wù)局:很樂意為您服務(wù)。納稅人:我公司正打算與另一家外資企業(yè)合并，請(qǐng)問股權(quán)轉(zhuǎn)讓怎么納稅

45、?稅務(wù)局:這要看所轉(zhuǎn)讓的股權(quán)是怎么形成的。納稅人:我沒聽明白稅務(wù)局:企業(yè)股權(quán)的形成不外三種形式:以無形資產(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)讓無形資產(chǎn)，如果是無償行為，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)，不論是有償還是無償，均要征稅。納稅人:無償時(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)為是這樣，不過這要由國(guó)稅局來解答。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

46、lesson7Lessen7:Doesyourheadquarterdealinself-employedtrade?總機(jī)構(gòu)是自營(yíng)貿(mào)易嗎？Taxpayer:Welcomedtoourrepresenta-tiveoffice.Haveyoureceivedourapplicationfortaxexemp-tionpresentedbyus?Taxofficial:Yes,wehave.ButIwouldliketoknowsomedetailedsitua-tionsofyourcompany.Taxpayer:Well,letmeintroducemyofficefirst.Weprovi

47、deliaisonserviceinChinaforourheadquarter.Taxofficial:Haveyouaccepttheconsignmentfromothercompaniesincludingtheclientsofyourheadquarter?Taxpayer:No,wehavenot.Taxofficial:DoyousigncontractinChinaonbehalfofyourheadquarter?Taxpayer:No,wehavenoteither.Taxofficial:Canyouprovidethesellingcontractandinvoice

48、ofyourheadquarter?Taxpayer:Yes.Taxofficial:Ok.Isyourheadquarteragroupcompany?Taxpayer:No.Taxofficial:Isitanequitycontrollingcompany?Taxpayer:No.TaxOfficial:Whatisthebusinessscope?Taxpayer:ThetradeinthefieldOftelecommunication.Taxofficial:Isthetradeself-employed?Taxpayer:Yes.Taxofficial:Canyouprovide

49、thecontractsignedbetweenyourheadquarterandtheforeignmaker?Taxpayer:Yes,hereisthecopy.Taxofficial:Thankyou.Well，fromthedateofsigningthecontract,Ithinkthatthesellingisearlierthanthepurchasing.Itmeansthatyourheadquarterdoesnotselltheproductownedbyitselfandthetransactionisnotself-employedtrade.NewWordsd

50、ealin經(jīng)營(yíng)，買賣self-employedtrade自營(yíng)貿(mào)易application申請(qǐng)situation狀況，事態(tài)，情況liaison聯(lián)絡(luò)headquarter總公司，總部consignment委托，寄售onbehalfof代表，為了的利益invoice發(fā)票，裝貨清單groupcompany集團(tuán)公司controllingcompany控股公司sign簽定中文對(duì)照:第七課:總機(jī)構(gòu)是自營(yíng)貿(mào)易嗎?納稅人:歡迎您到我們辦事處來。我們提交的免稅申請(qǐng)收到了嗎稅務(wù)局:收到了，能介紹一下情況嗎?納稅人:我們辦事處是為總公司在中國(guó)提供聯(lián)絡(luò)服務(wù)的。稅務(wù)局:你們還接受其他企業(yè)的委托嗎?納稅人:沒有。稅務(wù)局:你們

51、代表總公司與境內(nèi)的企業(yè)簽定合同嗎?納稅人:沒有。稅務(wù)局:能提供總公司的銷售合同和發(fā)票嗎?納稅人:可以。稅務(wù)局:總公司是集團(tuán)公司嗎?納稅人:不是。稅務(wù)局:是控股公司嗎?納稅人:不是。稅務(wù)局:它的經(jīng)營(yíng)范圍是什么?納稅人:主要從事通信領(lǐng)域的貿(mào)易。稅務(wù)局:是自營(yíng)貿(mào)易嗎?納稅人:是稅務(wù)局:能提供總公司與境外制造商簽定的合同嗎?納稅人:這是合同復(fù)印件。稅務(wù)局:從合同簽定的日期看，銷售在前，購(gòu)買在后，這說明不是銷售自己的產(chǎn)品，不能視為自營(yíng)貿(mào)易。稅務(wù)英語lesson8Lessen8:Howmanywaystotaxontherepresentative0ffice?對(duì)代表處的征稅方法有幾種？Taxpayer:

52、Ourrepresentativeofficehasbeensetuprecently.Canyouintroducethemethodoftaxingontherepresentativeoffice?Taxofficial:Yes.Generallyspeaking,therearethreewaysoftaxation,namelydeclaration,verification,andconversion.Taxpayer:Whichkindofofficeisapplicablefordeclaration?Taxofficial:Itistheonethatcanprovideth

53、ewholematerialsaboutthecontractsandcommissionsandcanestablishaccountbookstomakethereceiptandexpenseclear.Taxpayer:Wecandolikethat.Butsometimesweservetheclientswithoutrecordingcommissionsseparately,whatshallwedo?Taxofficial:Inagencyoperation,commissionsarecalculatedasthepricedifferenceofsellingandpur

54、chasing.Taxpayer:Somecontractsindicatethecommissionsorpicedifference,butsomedonot.Taxofficial:Inthiscase,ifyoucanprovidethewholecontractdocuments,whichintroducethebargaininChina,thetaxablecommissionscanbecalculatedas3%ofthewholecontractturnover.Taxpayer:Isee.Bytheway,someserviceareprovidedfortheclie

55、ntsincooperationwiththeheadquarter.MyquestioniswhethertheserviceprovidedoutofChinacanbeexempt?Taxofficial:Yes.Aslongasyoucanprovidevalidproof,anddividecorrectlythecommissionssharedbyofficeandheadquarterrespectively.Otherwiseyourofficeisapplicableforthemethodofconversion.Taxpayer:Whatisconversion?Tax

56、official:Well,sincewecannotacquirenecessarymaterials,wecancalculateyourtaxableincomefromyourexpense.Taxpayer:Isee.Arethereanyotherkindsofrepresentativeofficeapplicableforthismethod?Taxofficial:Thosethatcannotdeterminewhethertheiroperationsaretaxable,andthosethatcannotcorrectlydeclare.Taxpayer:Howcan

57、youdecidethewayinwhichourofficewillbetaxed?Taxofficial:Youcanapplyaccordingtotheformerintroductionandyoursituation,andwewilldecideitafterverification.NewWordsdeclaration申報(bào)verification核定，核算;核實(shí)conversion換算beapplicablefor對(duì)適用的commission傭金accountbook帳簿receipt收入agencyoperation代理業(yè)務(wù)pricedifference差價(jià)turnover營(yíng)業(yè)額，銷售額bargain契約，合同，交易valid有效的，經(jīng)過正當(dāng)手續(xù)的，正當(dāng)?shù)?，有根?jù)的Proof證據(jù)，依據(jù)中文對(duì)照第八課:對(duì)代表處的征稅方法有幾種?納稅人:我代表處剛剛成立，想了解代表處的征稅辦法。稅務(wù)局:可以。一般有申報(bào)、核定和換算三種形式。納稅人:哪類代表處適用申報(bào)的辦法?稅務(wù)局:如果能提供合同和傭金的全部資料并且建立賬薄、收支清楚的，可以自行申報(bào)。納稅人:有時(shí)為客戶服務(wù)不單計(jì)傭金，怎么辦?。稅務(wù)局:代理商