雙語(yǔ)股權(quán)轉(zhuǎn)讓怎么納稅
股權(quán)轉(zhuǎn)讓這個(gè)詞，小編聽(tīng)說(shuō)過(guò)不少了，那么關(guān)于股權(quán)還有什么呢?接下來(lái)，小編給大家準(zhǔn)備了雙語(yǔ)股權(quán)轉(zhuǎn)讓怎么納稅 ,歡迎大家參考與借鑒。
雙語(yǔ)股權(quán)轉(zhuǎn)讓怎么納稅
稅收英語(yǔ)對(duì)話：股權(quán)轉(zhuǎn)讓
Consult about business tax on the transfer of equity1
納稅人：您好!我想向您咨詢一個(gè)問(wèn)題?
Taxpayer2： hello， I am from an equity joint3 venture， may I ask you a question about business tax?
稅務(wù)局：很樂(lè)意為您服務(wù)。
Tax official： yes?
納稅人：我公司正打算與另一家外資企業(yè)合并，請(qǐng)問(wèn)股權(quán)轉(zhuǎn)讓怎么納稅?
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.
稅務(wù)局：這要看所轉(zhuǎn)讓的股權(quán)是怎么形成的。
Tax official： at first， you would better make clear that in what form the equity arise?
納稅人：我沒(méi)聽(tīng)明白。
Taxpayer： I do not understand it.
稅務(wù)局：企業(yè)股權(quán)的形成不外三種形式：以無(wú)形資產(chǎn)入股、以不動(dòng)產(chǎn)入股、以其他資產(chǎn)入股。對(duì)后一種情況，在轉(zhuǎn)讓股權(quán)時(shí)應(yīng)免繳營(yíng)業(yè)稅。
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 .only on the last case， the transfer of equity is exempt5 from tax.
納稅人：能否介紹一下另外兩種情況?
Taxpayer： can you explain the other two cases in detail?
稅務(wù)局：可以。這兩種情況的稅收處理是不同的。對(duì)第一種情況，其性質(zhì)是轉(zhuǎn)讓無(wú)形資產(chǎn)，如果是無(wú)償行為，則不征稅。
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.
納稅人：那對(duì)第二種情況呢?
Taxpayer： what about the second case?
稅務(wù)局：對(duì)不動(dòng)產(chǎn)形成的股權(quán)，不論是有償還是無(wú)償，均要征稅。
Tax official： for the transfer of immovable property， it should be levied6 by business tax no matter whether it is free or not.
納稅人：無(wú)償時(shí)應(yīng)稅收入怎樣確定?
Taxpayer： if it is for free， how do we determine the taxable turnover7?
稅務(wù)局：可由稅務(wù)局核定。
Tax official： the tax authority will assess it.
納稅人：股權(quán)轉(zhuǎn)讓如果有收益是否要繳所得稅?
Taxpayer： by the way， should we pay enterprise income tax if we received net income by the transfer?
稅務(wù)局：我認(rèn)為是這樣，不過(guò)這要由國(guó)稅局來(lái)解答。最后，我提醒你股權(quán)轉(zhuǎn)讓合同別忘了繳印花稅。
Tax official： I think so， but it is subject to the national tax authority .in the end ，I remind you to pay stamp tax on the contract of transfer .
擴(kuò)展：董事長(zhǎng)的所得怎么納稅?
How does the general director pay personal income tax
納稅人：我是ABC公司的董事長(zhǎng)，想咨詢一下我的所得如何納稅。
Taxpayer1 ： yes ， I am a general director of s foreign investment company . I want to know how to pay tax on my income ?
稅務(wù)局：能介紹您的情況嗎?我有責(zé)任為您保密。
Tax official ： can you explain you conditions in detail ?I have an obligation to keep secret for the taxpayer .
納稅人：我的收入是按董事費(fèi)和分紅的形式提取的。
Taxpayer ： I obtain my income in the form of director fees and dividends2 .
稅務(wù)局：您在公司擔(dān)任什么管理職務(wù)嗎?
Tax official ： do you act as any management position ?
納稅人：沒(méi)有。不過(guò)總經(jīng)理經(jīng)常在國(guó)外，公司的業(yè)務(wù)是我負(fù)責(zé)。
Taxpayer ： no ，but the general manager has been in America for long time ， I am actually responsible for the operation within china .
稅務(wù)局：您實(shí)際上具有總經(jīng)理的身份。
Tax official ： according to what you said ，you in fact play the role of general manager .
納稅人：您的意思是?
Taxpayer ： what do you mean ?
稅務(wù)局：也就是說(shuō)您的收入中實(shí)際包括了董事費(fèi)、工資和股息三部分。能提供公司章程和董事會(huì)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 ?
納稅人：可以。
Taxpayer ： yes ， I can.
稅務(wù)局：您是美國(guó)人?好，先確定股息部分。外籍人員從外資企業(yè)取得的股息收入是免稅的。
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 .
納稅人：那很好!
Taxpayer ： oh ，that is good .
稅務(wù)局：剩下的收入要?jiǎng)澐殖啥沦M(fèi)和工資兩部分。
Tax official ： the remains4 of your income should be divided into director fees and the salaries .
納稅人：工資部分如何確定?畢竟我沒(méi)有直接領(lǐng)取呀!
Taxpayer ： how do you determine the salaries ? after all ， I do not receive The salaries actually from my company .
稅務(wù)局：可以參照同類地區(qū)、同類行業(yè)或同等規(guī)模企業(yè)中的工資水平來(lái)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 .
納稅人：工資的計(jì)稅方法我了解一些，董事費(fèi)如何計(jì)征?
Taxpayer ： I know a little about levying5 tax on salary， but how do I pay tax on director fees ?
稅務(wù)局：董事費(fèi)按勞務(wù)報(bào)酬計(jì)征。
Tax official ： the director fees should be paid according to remuneration .
納稅人：與工資的征稅有什么不同嗎?
taxpayer： what is the different treatment between the salary and remuneration.
稅務(wù)局：稅率和扣除額不一樣。
Tax official： they are different in tax rate and deduction6.
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雙語(yǔ)股權(quán)轉(zhuǎn)讓怎么納稅
