雙語股權轉讓怎麼納税
股權轉讓這個詞，小編聽説過不少了，那麼關於股權還有什麼呢?接下來，小編給大家準備了雙語股權轉讓怎麼納税 ,歡迎大家參考與借鑑。
税收英語對話：股權轉讓
Consult about business tax on the transfer of equity1
納税人：您好!我想向您諮詢一個問題?
Taxpayer2： hello， I am from an equity joint3 venture， may I ask you a question about business tax?
税務局：很樂意為您服務。
Tax official： yes?
納税人：我公司正打算與另一家外資企業合併，請問股權轉讓怎麼納税?
Taxpayer： well， we are planning to transfer our equity into another company， I want to know whether my company will pay business tax on it.
税務局：這要看所轉讓的股權是怎麼形成的。
Tax official： at first， you would better make clear that in what form the equity arise?
納税人：我沒聽明白。
Taxpayer： I do not understand it.
税務局：企業股權的形成不外三種形式：以無形資產入股、以不動產入股、以其他資產入股。對後一種情況，在轉讓股權時應免繳營業税。
Tax official： well， as you know， there are three kinds of contribution to form the equity， namely intangible asset， immovable property， and other forms， such as money， labor4， etc on the last case， the transfer of equity is exempt5 from tax.
納税人：能否介紹一下另外兩種情況?
Taxpayer： can you explain the other two cases in detail?
税務局：可以。這兩種情況的税收處理是不同的。對第一種情況，其性質是轉讓無形資產，如果是無償行為，則不徵税。
Tax official： there are different tax treatments in the two cases. For the first case， the nature is transfer of the intangible asset， so the business tax is exempt provided it is transfer for free.
納税人：那對第二種情況呢?
Taxpayer： what about the second case?
税務局：對不動產形成的股權，不論是有償還是無償，均要徵税。
Tax official： for the transfer of immovable property， it should be levied6 by business tax no matter whether it is free or not.
納税人：無償時應税收入怎樣確定?
Taxpayer： if it is for free， how do we determine the taxable turnover7?
税務局：可由税務局核定。
Tax official： the tax authority will assess it.
納税人：股權轉讓如果有收益是否要繳所得税?
Taxpayer： by the way， should we pay enterprise income tax if we received net income by the transfer?
税務局：我認為是這樣，不過這要由國税局來解答。最後，我提醒你股權轉讓合同別忘了繳印花税。
Tax official： I think so， but it is subject to the national tax authority the end ，I remind you to pay stamp tax on the contract of transfer .
擴展：董事長的所得怎麼納税?
How does the general director pay personal income tax
納税人：我是ABC公司的董事長，想諮詢一下我的所得如何納税。
Taxpayer1 ： yes ， I am a general director of s foreign investment company . I want to know how to pay tax on my income ?
税務局：能介紹您的情況嗎?我有責任為您保密。
Tax official ： can you explain you conditions in detail ?I have an obligation to keep secret for the taxpayer .
納税人：我的收入是按董事費和分紅的形式提取的。
Taxpayer ： I obtain my income in the form of director fees and dividends2 .
税務局：您在公司擔任什麼管理職務嗎?
Tax official ： do you act as any management position ?
納税人：沒有。不過總經理經常在國外，公司的業務是我負責。
Taxpayer ： no ，but the general manager has been in America for long time ， I am actually responsible for the operation within china .
税務局：您實際上具有總經理的身份。
Tax official ： according to what you said ，you in fact play the role of general manager .
納税人：您的意思是?
Taxpayer ： what do you mean ?
税務局：也就是説您的收入中實際包括了董事費、工資和股息三部分。能提供公司章程和董事會決議嗎?
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 ?
納税人：可以。
Taxpayer ： yes ， I can.
税務局：您是美國人?好，先確定股息部分。外籍人員從外資企業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 .
納税人：那很好!
Taxpayer ： oh ，that is good .
税務局：剩下的收入要劃分成董事費和工資兩部分。
Tax official ： the remains4 of your income should be divided into director fees and the salaries .
納税人：工資部分如何確定?畢竟我沒有直接領取呀!
Taxpayer ： how do you determine the salaries ? after all ， I do not receive The salaries actually from my company .
税務局：可以參照同類地區、同類行業或同等規模企業中的工資水平來核定。
Tax official ： we can assess it by reference to the level of salaries at similar position in the same place and similar industry .
納税人：工資的計税方法我瞭解一些，董事費如何計徵?
Taxpayer ： I know a little about levying5 tax on salary， but how do I pay tax on director fees ?
税務局：董事費按勞務報酬計徵。
Tax official ： the director fees should be paid according to remuneration .
納税人：與工資的徵税有什麼不同嗎?
taxpayer： what is the different treatment between the salary and remuneration.
税務局：税率和扣除額不一樣。
Tax official： they are different in tax rate and deduction6.
