双语股权转让怎么纳税

股权转让这个词，小编听说过不少了，那么关于股权还有什么呢?接下来，小编给大家准备了双语股权转让怎么纳税 ,欢迎大家参考与借鉴。

税收英语对话：股权转让

Consult about business tax on the transfer of equity1

纳税人：您好!我想向您咨询一个问题?

Taxpayer2： hello， I am from an equity joint3 venture， may I ask you a question about business tax?

税务局：很乐意为您服务。

Tax official： yes?

纳税人：我公司正打算与另一家外资企业合并，请问股权转让怎么纳税?

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.

税务局：这要看所转让的股权是怎么形成的。

Tax official： at first， you would better make clear that in what form the equity arise?

纳税人：我没听明白。

Taxpayer： I do not understand it.

税务局：企业股权的形成不外三种形式：以无形资产入股、以不动产入股、以其他资产入股。对后一种情况，在转让股权时应免缴营业税。

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.

纳税人：能否介绍一下另外两种情况?

Taxpayer： can you explain the other two cases in detail?

税务局：可以。这两种情况的税收处理是不同的。对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。

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.

纳税人：那对第二种情况呢?

Taxpayer： what about the second case?

税务局：对不动产形成的股权，不论是有偿还是无偿，均要征税。

Tax official： for the transfer of immovable property， it should be levied6 by business tax no matter whether it is free or not.

纳税人：无偿时应税收入怎样确定?

Taxpayer： if it is for free， how do we determine the taxable turnover7?

税务局：可由税务局核定。

Tax official： the tax authority will assess it.

纳税人：股权转让如果有收益是否要缴所得税?

Taxpayer： by the way， should we pay enterprise income tax if we received net income by the transfer?

税务局：我认为是这样，不过这要由国税局来解答。最后，我提醒你股权转让合同别忘了缴印花税。

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 .

　　扩展：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。

Taxpayer1 ： 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 dividends2 .

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 exempt3 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 remains4 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 .

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。

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：工资的计税方法我了解一些，董事费如何计征?

Taxpayer ： I know a little about levying5 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：与工资的征税有什么不同吗?

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

税务局：税率和扣除额不一样。

Tax official： they are different in tax rate and deduction6.