Lessen 12:



How does the foreign actor pay tax when performing in China?



境外明星来华演出如何纳税

Lawyer: Mr.George Brown is a famous American singer.As his lawyer,I was entrusted to consult how to pay tax on his performing in China.



Tax official: Is he in the name of group or himself?



Lawyer: Is there any difference?



Tax official: Yes.Some treatments are same,and some are different.



Lawyer: Can you explain it in detail?



Tax official: Both are the same in paying business tax.The tax-able income is calculated as gross income minus the expense paid to the performance place,the performance company and the agent.The tax rate is 3%．



Lawyer: What about the income tax?



Tax official: In the case of group,the group should pay enterprise income tax. If the group can establish account books and make the receipts and expenses clear，the actor should pay personal income tax on the salary paid by the group.



Taxpayer: What will happen if the group's account book fails to meet the requirement?



Tax official: In this case，the taxation bureau will assess the taxable income, Since the expense has been considered in the assessment，the actor will not pay personal income tax.



Lawyer: What about in the name of himself?



Tax official: First,he should pay business tax on his total income. Then he should pay personal income tax on his remuneration. Can you give me some detailed materials about the personal income tax?



Tax official: Sure.



Lawyer: By the way,should the actor declare the prsonal income tax on the place of performance?



Tax official: Yes.He can file the tax return on the place of performance,or the performance company can withhold the tax when it pays salary to the actor.







New Words



entrust 委托

minus 减去

enterprise income tax 企业所得税

fail to 不能够，没能够

declare 申报

withhold 扣留，扣款，扣除







中文对照:



第十二课:境外明星来华演出怎么纳税?



律师: 乔治是美国著名的歌唱家。他委托我咨询一下到中国演出怎么纳税?



税务局: 他是以团体的名义，还是以个人的名义?



律师: 这在纳税上有什么不同吗?



税务局: 有不同的地方，也有相同的地方。



律师: 能详细介绍一下吗?



税务局: 对于营业税来说，两者相同。都是就演出收入减去支付给场地和演出公司以及代理人后的余额征3%。



律师: 那所得税呐?



税务局: 以团体的名义时，团体应付企业所得税。如果它的帐簿、收支清楚，演员应按薪金收入缴个人所得税。



律师: 如果团体的账簿不能达到要求呐?



税务局: 在这种情况下，团体的应税s所得由税务局核定，而核定中已考虑到其开支的情况，因此演员不纳税。



律师: 那以个人的名义呐?



税务局: 首先，他要就演出收入交纳营业税，然后还要按纯收入缴个人所得税。



律师: 能提供关于个人所得税的详细资料吗?



税务局: 可以。



律师: 个人所得税是在演出地申报纳税吗?



税务局: 对!可以在当地申报纳税，也可由演出公司在支付其收入时代扣代缴。