税务英语lesson 9-ag真人试玩平台
章节正文
lessen 9:
how does the board president pay personal income tax ?
董事长的所得如何纳税？
tax official: can i help you ?
taxpayer: yes ,i am the board president of abc company. i would like to know something about paying my personal income tax.
tax official: can you explain you conditions in detail ? i have an obligation to keep secret for the .
taxpayer: i obtain my income in the form of director's fees and s .
tax official: do you have any management position?
taxpayer: no. but the general manager has always been abroad, so i am actually responsible for the operation in china.
tax official: according to what you said, in fact you play the role of general manager.
taxpayer: what do you mean ?
tax official: i mean that your personal income actually includes three parts: director's fees, s and salary of general manager.
taxpayer: how do i pay tax on it ?
tax official: can you provide the of your company and the agreement of board of directors ?
taxpayer: yes , i can .
tax official: are you american? well, the s obtained by a foreigner are from .
taxpayer: oh, that is good.
tax official: the leftparts of your income should be divided into director's fees and salaries.
taxpayer: how do you determine the salaries? after all, i do not receive salaries directly from my company.
tax official: we can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.
taxpayer: i know a little about levying tax on salary, but how do i pay tax on director's fees?
tax official: the director's fees are regarded as remuneration and taxed in the way remuneration is taxed.
taxpayer: what is the difference between the tax on salary and the tax on remuneration?
tax official: they are different in tax rate and deduction.
now words
board president 董事长
personal income tax 个人所得税
obligation 职责， 责任
keep secret 保密
director's fee 董事费
分红， 资本红利;股息
position 职位
the general manager 总经理
abroad 在国外
in facts 事实上
章程
board of directors 董事会
refer to 参考， 参照
scale 规模
remuneration 酬劳， 报酬
deduction 扣除
中文对照
第九课:董事长的所得怎么纳税?
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。
税务局: 能介绍您的情况吗?我有责任为您保密。
纳税人: 我的收入是按董事费和分红的形式提取的。
税务局: 您在公司担任什么管理职务吗?
纳税人: 没有。不过总经理经常在国外，公司的业务是我负责。
税务局: 您实际上具有总经理的身份。
纳税人: 您的意思是?
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。
纳税人: 那我应该如何纳税呢?
税务局: 能提供公司章程和董事会决议吗?
纳税人: 可以。
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。
纳税人: 那很好!
税务局: 剩下的收入要划分成董事费和工资两部分。
纳税人: 工资部分如何确定?毕竟我没有直接领取呀!
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。
纳税人: 工资的计税方法我了解一些，董事费如何计征?
税务局: 董事费按劳务报酬计征。
纳税人: 与工资的征税有什么不同吗?
税务局: 税率和扣除额不一样。
关键字:会计英语
生词表:
how does the board president pay personal income tax ?
董事长的所得如何纳税？
tax official: can i help you ?
taxpayer: yes ,i am the board president of abc company. i would like to know something about paying my personal income tax.
tax official: can you explain you conditions in detail ? i have an obligation to keep secret for the .
taxpayer: i obtain my income in the form of director's fees and s .
tax official: do you have any management position?
taxpayer: no. but the general manager has always been abroad, so i am actually responsible for the operation in china.
tax official: according to what you said, in fact you play the role of general manager.
taxpayer: what do you mean ?
tax official: i mean that your personal income actually includes three parts: director's fees, s and salary of general manager.
taxpayer: how do i pay tax on it ?
tax official: can you provide the of your company and the agreement of board of directors ?
taxpayer: yes , i can .
tax official: are you american? well, the s obtained by a foreigner are from .
taxpayer: oh, that is good.
tax official: the leftparts of your income should be divided into director's fees and salaries.
taxpayer: how do you determine the salaries? after all, i do not receive salaries directly from my company.
tax official: we can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.
taxpayer: i know a little about levying tax on salary, but how do i pay tax on director's fees?
tax official: the director's fees are regarded as remuneration and taxed in the way remuneration is taxed.
taxpayer: what is the difference between the tax on salary and the tax on remuneration?
tax official: they are different in tax rate and deduction.
now words
board president 董事长
personal income tax 个人所得税
obligation 职责， 责任
keep secret 保密
director's fee 董事费
分红， 资本红利;股息
position 职位
the general manager 总经理
abroad 在国外
in facts 事实上
章程
board of directors 董事会
refer to 参考， 参照
scale 规模
remuneration 酬劳， 报酬
deduction 扣除
中文对照
第九课:董事长的所得怎么纳税?
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。
税务局: 能介绍您的情况吗?我有责任为您保密。
纳税人: 我的收入是按董事费和分红的形式提取的。
税务局: 您在公司担任什么管理职务吗?
纳税人: 没有。不过总经理经常在国外，公司的业务是我负责。
税务局: 您实际上具有总经理的身份。
纳税人: 您的意思是?
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。
纳税人: 那我应该如何纳税呢?
税务局: 能提供公司章程和董事会决议吗?
纳税人: 可以。
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。
纳税人: 那很好!
税务局: 剩下的收入要划分成董事费和工资两部分。
纳税人: 工资部分如何确定?毕竟我没有直接领取呀!
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。
纳税人: 工资的计税方法我了解一些，董事费如何计征?
税务局: 董事费按劳务报酬计征。
纳税人: 与工资的征税有什么不同吗?
税务局: 税率和扣除额不一样。
关键字:会计英语
生词表:
- [´tækspeiə]
n.纳税人 六级词汇 - [ig´zempt] vt.免除 a.免除的 四级词汇
- [´dividənd, -dend] n.被除数；股息 四级词汇
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