税收英语对话：董事长所得（精选6篇）由网友“lancaikuyin”投稿提供，下面小编给大家整理税收英语对话：董事长所得，希望大家喜欢！
篇1：税收英语对话：董事长所得
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。
Taxpayer ： 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 dividends .
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 exempt 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 remains 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 .
篇2：税收英语对话：境外所得
税收英语对话：境外所得
我的境外收入纳税吗？Do I pay tax on my income sourced from Japan ？
纳税人：我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗？
Taxpayer ： excuse me ，I am the chief representative office Beijing representative ofice of ABC company in JAPAN .my question is whether I should pay personal income tax on my income sourced from Japan ？
税务局：这取决于您在中国呆多久。
Tax official ： well ，it depends on how long you have been in china .
纳税人：能详细解释一下吗？
Taxpayer ： can you explain it in detail ？
税务局：在中国境内居住不满一年的`外国公民，只就境内收入纳税，境外收入不纳税。
Tax official ： yes ， I will try . any individual who has resided in china for less than one year will be subject to tax only on his income sourced from china .
纳税人：如果满一年呐？
taxpayer if I will have resided in china for a full year ，what will happen ？
税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。
Tax official ： at first ，the concept of the full year means that anybody have resided in china for full 365 days ， not accounting temporary absence .
纳税人：什么是临时离境？
Taxpayer ： what is the meaning of the temporary absence ？
税务局：指一次性离境不超过30天，多次离境累计不超过90天。
Tax official ： the temporary absence means that any individual has left china for less than 30 days at a time or for less than 90 days at several times .
纳税人：我明白了。
taxpayer： I see.
税务局：如果住满1年但不超过5年，境外收入只就境内支付的部分征税。
Tax official ： any individual who has resided in china for more than one year but less than 5 years ， the part paid by a foreign employer and attributable to service outside china is exempt .
纳税人：如果超过5年呐？
Taxpayer ： if I will have resided in china for more than 5 years ？
税务局：那要看你第六年的具体情况
Tax official ： it depends on different condition in the sixth year.
纳税人：能解释一下吗？
Taxpayer ： can you explain it ？
税务局：如果连续在华超过5年，从第6
篇3：税收英语对话之境外所得
税收英语对话之境外所得
Do I pay tax on my income sourced from Japan ?
纳税人：我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗?
Taxpayer1 ： excuse me ，I am the chief representative office Beijing representative ofice of ABC company in JAPAN .my question is whether I should pay personal income tax on my income sourced from Japan ?
税务局：这取决于您在中国呆多久。
Tax official ： well ，it depends on how long you have been in china .
纳税人：能详细解释一下吗?
Taxpayer ： can you explain it in detail ?
税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。
Tax official ： yes ， I will try . any individual who has resided in china for less than one year will be subject to tax only on his income sourced from china .
纳税人：如果满一年呐?
taxpayer if I will have resided in china for a full year ，what will happen ?
税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。
Tax official ： at first ，the concept of the full year means that anybody have resided in china for full 365 days ， not accounting2 temporary absence .
纳税人：什么是临时离境?
Taxpayer ： what is the meaning of the temporary absence ?
税务局：指一次性离境不超过30天，多次离境累计不超过90天。
Tax official ： the temporary absence means that any individual has left china for less than 30 days at a time or for less than 90 days at several times .
纳税人：我明白了。
taxpayer： I see.
税务局：如果住满1年但不超过5年，境外收入只就境内支付的部分征税。
Tax official ： any individual who has resided in china for more than one year but less than 5 years ， the part paid by a foreign employer and attributable to service outside china is exempt3 .
纳税人：如果超过5年呐?
Taxpayer ： if I will have resided in china for more than 5 years ?
税务局：那要看你第六年的具体情况
Tax official ： it depends on different condition in the sixth year.
纳税人：能解释一下吗?
Taxpayer ： can you explain it ?
税务局：如果连续在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中国纳税。不满1年的，境外收入不纳税;短于90天的，要从新计算5年的期限。
Tax official ： if you have resided in china for another full year after residing in china for 5 years successively ， your income sourced from both Japan and china will be subject to the tax . otherwise the income sourced from JAPAN is exempt. If less than 90 days， the period of five year will be recounted.
纳税人：我是日本国的公民，如果按两国的法律我的境内、境外收入都要纳税的话，怎么办?
Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do?
税务局：您可提供详细情况，由两国税务当局协商解决。
Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
纳税人：我对您的解释很满意。
taxpayer： I appreciate your explanation.
扩展：索赔 Claim
Claims occur frequently in international trade.
国际贸易中经常发生索赔现象。
We are now lodging1 a claim with you.
我们现在向贵方提出索赔。
I've heard that you have lodged3 a claim against us.
听说你们已经向我们提出了索赔。
We've given your claim our careful consideration.
我们已经就你们提出的索赔做了仔细研究。
We lodged a claim with you on fertilizer yesterday.
昨天我们就化肥问题向贵方提出索赔。
We filed a claim with(against) you for the shortweight.
关于短重问题，我们已经向你方提出索赔。
The Chinese representative and Mr.Bake discussed the claim.
中方代表与贝克先生商谈了索赔问题。
We have received the letters giving full details of this claim.
我们已经收到了内容详尽的索赔信件。
Sometimes the shipping4 company or insurance company is found to be responsible for the claim.
有时候，船公司或保险公司应负责赔偿。
Words and Phrases
claim 索赔;赔偿;赔偿金
compensate5 赔偿，补偿
to make a (one's) claim 提出索赔
to register a (one's) claim 提出索赔
to file a (one's) claim 提出索赔
to lodge2 a (one's) claim 提出索赔
to raise a (one's) claim 提出索赔
to put in a (one's) claim 提出索赔
to bring up a (one's) claim 提出索赔
to make a claim with (against) sb. 向某方提出索赔
to make a claim for (on)sth. 就某事提出索赔
claims 索赔;债权
篇4：税收英语对话：总机构
税收英语对话：总机构
总机构是自营贸易吗？Does your general establishment deal in self-conducted trade？
纳税人：欢迎您到我们办事处来。我们提交的免税申请收到了吗？
Taxpayer ： you are welcome to our representative office .have you received the application for tax exemption presented by us ？
税务局：收到了，能介绍一下情况吗？
Tax official： yes， we have. But I need to investigate on it.
纳税人：我们办事处是为总公司在中国提供联络服务的。
Taxpayer： well， let me introduce my office at first. We provide liaison service for our general establishment.
税务局：你们还接受其他企业的委托吗？
Tax official： have you accepted the consignment from other company including the clients of the general establishment？
纳税人：没有。
Taxpayer： no， we have not.
税务局：你们代表总公司与境内的'企业签定合同吗？
Tax official： have you signed the contract within china on behalf of your general establishment？
纳税人：没有。
Taxpayer： no， we have not either.
税务局：能提供总公司的销售合同和发票吗？
Tax official： can you provide the contract and selling invoice between your general establishment and the Chinese buyer？
纳税人：可以。
Taxpayer： yes， is the copy all right？
税务局：总公司是集团公司？
Tax official： ok .Can you introduce your general establishment？ Is it a group company？
纳税人：不是。
Taxpayer： No， I t is not.
税务局：是控股公司？
Tax official： is it a equity controlled company？
纳税人：不是。
Taxpayer： no， it is not.
税务局：它的经营范围是什么？
Tax official： what is the scope of its business？
纳税人：主要从事通信领域的贸易。
Taxpayer： the trade in the field of telecommunication.
税务局：是自营贸易吗？
Tax official： is the trade self-conducted？
纳税人：是。
Taxpayer： yes.
税务局：能提供总公司与境外制造商签定的合同吗？
Tax official： can you provide the contract signed between your general establishment and the foreign maker？
篇5：税收英语对话：代表处
税收英语对话：代表处
对代表处的征税方法有几种？Introduce the method of levying on the representative office
纳税人：我代表处刚刚成立，想了解代表处的征税办法。
Taxpayer： our representative office has just established recently， can you introduce the method of levying on the representative office？
税务局：可以。一般有申报、核定和换算三种形式。
Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment， and the derivation.
纳税人：哪类代表处适用申报的办法？
Taxpayer： which kind of office is applicable for the return method？
税务局：如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的'，可以自行申报。
Tax official： it is the one that can provide the whole materials about the contracts and fees， and at the same time， establish account books to make clear the receipt and expense.
纳税人：有时为客户服务不单计佣金，怎么办？
Taxpayer： we can do like that. But sometimes we serve the clients without receiving fees？
税务局：代理商品贸易时所收取的进销差价视同佣金。
Tax official： in consignment trade for other company， fees are also calculated as net price amount by selling price deduce purchase price.
纳税人：有些合同注明佣金或进销差价，有的则不注明。
Taxpayer： but some contract indicate the fees or net price amounts， some do not. What should we do？
税务局：如果能提供在境内介绍成交的全部合同资料，可以按合同成交额的3%核定佣金计税。
Tax official ： in this case， the taxable receipt can be assessed on the base of 3% of the whole contractual turnover ，provided that you can provide the whole contractual documents introduced and bargained within china .
纳税人：有些服务是与总公司一起向客户提供的，总公司在境外服务应收取的佣金是否不计税？
Taxpayer ： I see . by the way ， some service are provided for the clients in cooperation with general establishment .my question is whether the service provided outside of china can be deducted and exempt ？
税务局：不计税，但要提供相应的合法证明，并能正确划分代表处和总公司所共享的佣金。否则，要按照以支出换算收入的办法征税。
Tax official ： yes， if you can provide valid proof to it ，and correctly div
篇6：税收英语对话：营业税
税收英语对话：营业税
能介绍一下营业税的.知识吗Would you please give the general introduction of the business tax？
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
Taxpayer： my company will begin business soon， but I have little knowledge about the business tax. Can you introduce it？
税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official： I will try my best. Generally speaking ，the business tax is levied on the taxable service ，the transfer of intangible asset and sale of the immovable property within china .
纳税人：什么是应税业务？
Taxpayer： what do you mean by the taxable services？
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
Tax official： they are the definite items stipulated by the law， such as the transportation， construction， finance ， insurance and the like .they do not include the processing， repairs， and replacement services， for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer： it is easy to understand the immovable property， but what do you mean by the intangible asset？
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official： it means the royalties， include patent right， proprietary technology， copy right， trademark right， and so on.
纳税人：计税收入如何确定？
Taxpayer： what about the tax base？
税务局：大多数情况下指全部价款包括价外费用。
Tax official： in most case， it is the total consideration received， including additional fees and charges.
纳税人：预收的价款也计算在内吗？
Taxpayer： does that include the turnover received in advance？
税务局：对于无形资产和不动产是这样。
Tax official： yes， it does in the case of transfer of the intangible assets or immovable property .
纳税人：无偿赠送呐？
Taxpayer： and what about the donation？
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official： the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed
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