Lessen 9:



How does the board president pay personal income tax ?



董事长的所得如何纳税？





Tax official: Can I help you ?



Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.



Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .



Taxpayer: I obtain my income in the form of director's fees and dividends .



Tax official: Do you have any management position?



Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.



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



Taxpayer: What do you mean ?



Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.



Taxpayer: How do I pay tax on it ?



Tax official: Can you provide the regulation of your company and the agreement of board of directors ?



Taxpayer: Yes , I can .



Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .



Taxpayer: Oh, that is good.



Tax official: The leftparts of your income should be divided into director's fees and salaries.



Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.



Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.



Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?



Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.



Taxpayer: What is the difference between the tax on salary and the tax on remuneration?



Tax official: They are different in tax rate and deduction.







Now Words



board president 董事长

personal income tax 个人所得税

obligation 职责， 责任

keep secret 保密

director's fee 董事费

dividend 分红， 资本红利;股息

position 职位

the general manager 总经理

abroad 在国外

in facts 事实上

regulation 章程

board of directors 董事会

refer to 参考， 参照

scale 规模

remuneration 酬劳， 报酬

deduction 扣除







中文对照



第九课:董事长的所得怎么纳税?



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。



税务局: 能介绍您的情况吗?我有责任为您保密。



纳税人: 我的收入是按董事费和分红的形式提取的。



税务局: 您在公司担任什么管理职务吗?



纳税人: 没有。不过总经理经常在国外，公司的业务是我负责。



税务局: 您实际上具有总经理的身份。



纳税人: 您的意思是?



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。



纳税人: 那我应该如何纳税呢?



税务局: 能提供公司章程和董事会决议吗?



纳税人: 可以。



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。



纳税人: 那很好!



税务局: 剩下的收入要划分成董事费和工资两部分。



纳税人: 工资部分如何确定?毕竟我没有直接领取呀!



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。



纳税人: 工资的计税方法我了解一些，董事费如何计征?



税务局: 董事费按劳务报酬计征。



纳税人: 与工资的征税有什么不同吗?



税务局: 税率和扣除额不一样。