商贸英语|税收英语对话：董事长所得

How does the general director pay personal income tax

纳税人：我是ABC企业的董事长，想咨询一下我的所得怎么样纳税。

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：能介绍你的状况吗？我有责任为你保密。

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 pidends^{2 .}

税务局：你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。不过总经理常常在海外，企业的业务是我负责。

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：你事实上具备总经理的身份。

Tax official ： according to what you said ，you in fact play the role of general manager .

纳税人：你的意思是？

Taxpayer ： what do you mean ？

税务局：也就是说你的收入中实质包含了董事费、薪资和股息三部分。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 pidends ，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：你是美国人？好，先确定股息部分。外籍职员从外资企业获得的股息收入是免税的。

Tax official ： are you American ？ good. let us determine the pidends from your company . you know ， the pidends obtained by foreigner is exempt^{3 from the tax .}

纳税人：那非常不错！

Taxpayer ： oh ，that is good .

税务局：剩下的收入要划分成董事费和薪资两部分。

Tax official ： the remains^{4 of your income should be pided into director fees and the salaries .}

纳税人：薪资部分怎么样确定？毕竟我没直接领取呀！

Taxpayer ： how do you determine the salaries ？ after all ， I do not receive The salaries actually from my company .

税务局：可以参照相同种类区域、相同种类行业或同等规模企业中的薪资水平来核定。

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：薪资的计税办法我知道一些，董事费怎么样计征？

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：与薪资的征税有哪些不同吗？

taxpayer： what is the different treatment between the salary and remuneration.

税务局：税率和扣除额不同。

Tax official： they are different in tax rate and deduction