税收英语对话：董事长所得

 　　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。

　　Taxpayer¹ ： 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 dividends² .

　　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 exempt³ 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 remains⁴ 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 levying⁵ 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 deduction⁶.

1 taxpayer   

n.纳税人

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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。

5 levying   

征（兵）( levy的现在分词 )； 索取； 发动（战争）； 征税

参考例句：

• The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。
• Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。

6 deduction   

n.减除，扣除，减除额；推论，推理，演绎

参考例句：

• No deduction in pay is made for absence due to illness.因病请假不扣工资。
• His deduction led him to the correct conclusion.他的推断使他得出正确的结论。