涉税英语

涉税英语 UIBE Genie 涉 税 英 语 Lessen I 登记 ........................................................................................................... - 1 - Lesson II 申报 .......................................................................................................... - 3 - Lesson III 营业税 ..................................................................................................... - 5 - Lessen IV 租赁缴纳营业税..................................................................................... - 7 - Lessen V 投资土地 .................................................................................................. - 9 - Lessen VI 股权转让缴税 ....................................................................................... - 11 - Lessen VII 总部自营贸易 ...................................................................................... - 12 - Lessen VIII 代表处缴税 ......................................................................................... - 14 - Lessen IX 董事长缴税 ........................................................................................... - 16 - Lessen X 外国收入 ................................................................................................ - 18 - Lessen XI 可免税的补贴 ....................................................................................... - 20 - Lessen XII 外国明星来华演出.............................................................................. - 22 - Lessen XIII 个税申报 ............................................................................................. - 24 - Lessen XIV 退税 ...................................................................................................... - 26 - Lessen XV 代扣代缴 .............................................................................................. - 28 - Lessen XVI 购房 ...................................................................................................... - 30 - Lessen XVII 协定待遇............................................................................................. - 32 - Lessen XVIII 常设机构 ............................................................................................ - 34 - Lessen XIX 承包商 .................................................................................................. - 36 - Lessen XX 争议 ....................................................................................................... - 38 - - 1 - UIBE Genie Lessen I How to Register With the Taxation Bureau? Taxpayer: Hello! My company is a foreign enterprise, and we are engaged in the development of real estate and the sale of constructive material. Could you tell me how to register with the taxation bureau? Tax official: I’d like to. According to what you said, you need to pay different kinds of taxes, such as business tax and value added tax. So you should register with both the national and local taxation bureau respectively. 〔你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请 登记〕 Taxpayer: What is the difference between these two taxation bureaus? And why should my company register with them at the same time. Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. 〔在领取营业执照后30日内提出申请。〕 Taxpayer: What should we do in the process of registration? Tax official: To get and fill in the application form, and then present the related documents according to the economic type of your company. 〔领取并填写 申请表 食品经营许可证新办申请表下载调动申请表下载出差申请表下载就业申请表下载数据下载申请表 。此外，根据不同经济类型提交不同的资料。〕 Taxpayer: Can we use the copy of those materials? Tax official: Yes, you can. Taxpayer: How long will it take to finish the registration? Tax official: Within 30 days after we receive the application. As soon as your application is approved, I will personally notice you to get the registration certificate. 〔大约在受理申请的30日内〕 Taxpayer: What is the charge of the registration? Tax official: 40YUAN. - 2 - UIBE Genie Taxpayer: By the way, could you tell me your telephone number and working time? Tax official: Our telephone number is 6717 6620. We work from 8:30AM to 12:00AM and from 1:30PM to 5:30PM. Taxpayer: Thank you. Tax official: You are welcome. - 3 - UIBE Genie Lesson II The Declaration Is Far More Important Than I Have Expect! Tax official: Hello. You look unhappy. What can I do for you? Taxpayer: My company has been fined because we didn’t file the tax returns. But we have not got any income at all. Tax official: Well, according to the Chinese law, the taxpayer must file its tax returns within the prescribed time, no matter whether it has business income. 〔根据中国法律规定，即使没有营业收入、没有缴税，仍要做申报〕 Taxpayer: If both the tax payment and tax declaration are overdue, what will happen? Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer. Also at the same time, the taxation bureau will levy a overdue payment per day equal to 0.05% of the overdue tax. 〔要指定申报期限，并在罚款的同时对逾期纳税按日加收0.05,的滞纳金〕 Taxpayer: What will happen if the taxpayer files false tax returns? Tax official: If it is on purpose, it will be regarded as tax evasion. If the amount does not exceed certain limit, the taxpayer will be fined within five times as much as the amount. If the case reaches the criminal limit, we will also find out the taxpayer’s criminal responsibility. Taxpayer: What is the criminal limit? Tax official: The amount exceeds then thousand YUAN and exceeds 10% of the amount that he should declare. The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then? Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine. Taxpayer: Well, the tax declaration is far more important than I have expected before. What is the deadline for it? Tax official: It depends on different taxes. For business tax, it is due within the first 15 days of the following month. For individual income tax, it is within the first 7 days. If - 4 - UIBE Genie the deadline is the vacation or holiday, it can be put off in turn. Taxpayer: What you have said is very important to us. I wish that we would not be fined again. Tax official: I hope so. - 5 - UIBE Genie Lesson III Could You Give Me Some Introduction of the Business Tax? Taxpayer: My company will begin business soon. Could you give me some introduction of the business tax? Tax official: OK. Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and the sale of the real estate in China. 〔提供应税劳务、转让无形资产和出卖不动产都要缴纳营业税。〕 Taxpayer: What is the taxable service? Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance, post and telecommunication, culture and sport, entertainment and service. However it does not include the processing, repair and replacement service, because they are subject to the value added tax. 〔税法有明确规定。比如交通运输业、建筑安装业、金融保险业、邮电通信业、 文化体育业、娱乐业和服务业等。不包括加工、修理、修配业务，因为他们要缴 纳增值税。〕 Taxpayer: It is easy to understand the real estate, but what is the intangible asset? Tax official: It means the asset that is not in the form of material object but can bring profit, such as patent right, know-how, copyright, trade mark right and the land-use right, etc. Taxpayer: What about the taxable income? Tax official: In most case, it is the total income received, including additional fees and charges. Taxpayer: Does that include the income received in advance? Tax official: Yes, it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation? Tax official: The donation of immovable property is considered as sale, and the taxation bureau will verify the taxable income. Taxpayer: What should we do if we receive income in foreign currency? Tax official: For the financial institutions, the income will be conversed to RMB at the - 6 - UIBE Genie exchange rate of either the date on which the taxable item happened or the end of quarter. If your company is not a financial institution, your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month. 〔按照收到外汇的当天或当季末的汇率换算人民币〕 Taxpayer: How about the tax rate? Tax official: In general, the rate is form 3% to 5%. For the entertainment, it is from 5% to 20%. %，娱乐业是5%到20%〕 〔一般是3%到5 Taxpayer: What you have said is very helpful, thank you. - 7 - UIBE Genie Lessen IV How to Pay Business Tax for Leasing? Taxpayer: Hello, I am from a foreign company, would you tell me something about how to pay business tax for leasing? Tax official: I’d like to. Can you tell me what kind of property your company wants to lease? Taxpayer: We have not decided yet, is that important? Tax official: Yes, it is very important. If your company leases movable property and in China sets up organizations related to leasing, your company should pay tax. Taxpayer: Do you mean the representative office by organization? Tax official: Not only the representative office, it also includes the management and business organization, working place and the agent. Taxpayer: I see. What about leasing intangible asset? Tax official: If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has organizations in China. So is leasing immovable property, if the property is located in China. 〔对于无形资产，只要它的使用地在中国，不论有没有在中国设有机构，都要缴 纳营业税。动产也一样，只要它的坐落地在中国。〕 Taxpayer: Any other requirement? Tax official: When calculating the taxable income, we should distinguish the financial leasing form the operational leasing. Taxpayer: What is the financial lasing? Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period. In this case, the taxable incomes is the net value calculated by deducting the real cost of the leased asset from the whole income (including additional fees). Taxpayer: The operational leasing does not involve the ownership, is that right? Tax official: Yes. Different from the financial leasing, the whole rental income of the - 8 - UIBE Genie operational leasing is taxable. Taxpayer: How about the tax rate? Tax official: It is 5%. Taxpayer: Thank you very much. - 9 - UIBE Genie Lessen V How Do We Beneficially Invest the Land-use Right? Taxpayer: Our company is engaged in development of real estate. Recently, we planed to cooperate with another company to build houses. I would like to know something about paying business tax for it. Tax official: Can you explain your plan in detail? Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project, my company will get a part of the house. Tax official: This means that your company exchanges the land-use right for the ownership of the houses. In this case, for transferring the intangible asset, your company should pay business tax, equal to 5% of the transferring income. If you want to resell that part of the house, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property. Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency? Tax official: The taxation bureau will refer to the local similar price or the cost of house to decide your income. Taxpayer: Will it be profitable if the two companies establish joint venture? Tax official: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes. Tax official: It depends. If your company and your partner share profits, risks and losses in proportion to respective shares, you don’t pay business tax for the transfer of intangible asset. The joint venture will pay the business tax and the land appreciation tax on selling house. 〔风险共担，利益共享〕 Taxpayer: If we don’t involve in management and only receive income or dividends in a proportion or in a solid amount, should we pay tax? 〔我们不参与管理，只按一定比例或固定金额提取利润或分配房产〕 Tax official: In this case, your company is not considered as real contribution, so you - 10 - UIBE Genie should pay tax as the above. Taxpayer: It looks like more beneficial that we establish the formal stock company. Tax official: It is up to you. - 11 - UIBE Genie Lessen VI How to Pay Taxes for the Transfer of Equity? Taxpayer: Hello, may I ask you a question? Tax official: You are welcome. Taxpayer: Well, we are planning to combine with another foreign company, and I want to know how my company should pay business tax on the transfer of equity. Tax official: It will depend on the way that the equity came into being. Taxpayer: I do not understand it. Tax official: Well, as you know, there are three ways to form the equity, namely intangible asset, immovable property and other forms, such as money, labor, etc. only in the last case, the transfer of equity is exempt from taxation. 〔企业股权的形成分三种形式,以无形资产入股，以不动产入股、以其他资产入 股。对于后一种情况，在转让股权是应免缴营业税。〕 Taxpayer: Can you explain the other two cases in detail? Tax official: There are different tax treatments in these two cases. For the first case, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free. 〔如果是无偿转让无形资产，则不征税。〕 Taxpayer: How about the second case? Tax official: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not. Taxpayer: If it is for free, how do we determine the taxable income? Tax official: The taxation bureau will assess and determine it. Taxpayer: By the way, should we pay enterprise income tax if we received net income by the transfer? Tax official: I think so, but it is subject to the national taxation bureau. Finally, I would like to remind you to pay stamp tax on the contract of transfer. 〔我提醒您股权转让 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 别忘了缴印花税。〕 - 12 - UIBE Genie Lessen VII Does Your Headquarter Deal in Self-employed Trade? Taxpayer: Welcomed to our representative office. Have you received our application for tax exemption resented by us? Tax official: Yes, we have. But I would like to know some detailed situations of your company. Taxpayer: Well, let me introduce my office first. We provide liaison service in China for our headquarter. 〔我们办事处是为总公司在中国提供联络服务的。〕 Tax official: Have you accept the consignment from other companies including the clients of your headquarter? 〔你们还接受其他企业的委托么,〕 Taxpayer: No, we have not. Tax official: Do you sign contract in China on behalf of your headquarter? Taxpayer: No, we have not either. Tax official: Can you provide the selling contract and invoice of your headquarter? 〔能提供总公司的销售合同和发票么,〕 Taxpayer: Yes. Tax official: OK. Is your headquarter a group company? Taxpayer: No. Tax official: Is it an equity controlling company? 〔是控股公司么,〕 Taxpayer: No. Tax official: What is the business scope? 〔它的经营范围是什么,〕 Taxpayer: The trade in the field of telecommunication. Tax official: Is the trade self-employed? Taxpayer: Yes. Tax official: Can you provide the contract signed between your headquarter and the - 13 - UIBE Genie foreign maker? 〔能提供总公司与境外制造商签定的合同么,〕 Taxpayer: Yes, here is the copy. Tax official: Thank you. Well from the date of signing the contract, I think that the selling is earlier than the purchasing. It means that your headquarter does not sell the product owner by itself and the transaction is not self-employed trade. 〔从合同签定日期看，销售在前，购买在后，这说明不是销售自己的产品，不能 视为自营贸易。〕 - 14 - UIBE Genie Lessen VIII How Many Ways to Tax on the Representative Office? Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office? Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification and conversion. 〔一般有申报、核定和换算三种形式。〕 Taxpayer: Which kind of office is applicable for declaration? Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear. 〔如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的，可以自行申 报。〕 Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do? Tax official: In agency operation, commissions are calculated as the price difference of selling and purchasing. 〔代理商品贸易是收取的进销差价视同佣金。〕 Taxpayer: Some contracts indicate the commissions or price difference, but some don’t. Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China, the taxable commissions can be calculated as 3% of the whole contract turnover. 〔如果能提供在境内介绍成交全部合同资料，可以按合同成交金额的3%核定佣 金计税。〕 Taxpayer: I see. By the way, some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is - 15 - UIBE Genie applicable for the method of conversion. Taxpayer: What is conversion? Tax official: Well, since we can nor acquire necessary materials, we can calculate your taxable income from your expense. Taxpayer: I see. Are there any other kinds of representative office applicable for this method? Tax official: Those that cannot determine whether their operations are taxable, and those that cannot correctly declare. 〔不能正确确定其活动是否应当纳税，以及不能正确申报的。〕 Taxpayer: How can you decide the way in which our office will be taxed? Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification. - 16 - UIBE Genie Lessen IX How Does The Board President Pay Personal Income Tax? Tax official: Can I help you? Taxpayer: Yes, I am the board president of ABC company. I would like to know sth. 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. 〔我有责任为纳税人保密。〕 Taxpayer: I obtain my income in the form of director’s fees and dividends. 〔我的收入是按董事费和分红的形式提取的。〕 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. 〔您实际上具有总经理的身份。〕 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. 〔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。〕 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? 〔能提供公司章程和董事会决议么,〕 Taxpayer: Yes, I can. Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation. 〔外籍人员从外资企业取得的股息收入是免税的。〕 Taxpayer: Oh, that is good. Tax official: The left parts of your income should be divided into director’s fees and - 17 - UIBE Genie salaries. 〔剩下的收入要划分成董事费和工资两部分。〕 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. 〔可以参照同类地区、同行业或等规模企业的工资水平核定。〕 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. 〔董事费按劳务报酬计征。〕 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. 〔税率和扣除额不一样。〕 - 18 - UIBE Genie Lessen X Should I Pay Tax On My Income From Oversea? Taxpayer: Excuse me, I’m the chief representative of the Beijing office of Japanese ABC company. My question is whether I should pay personal income tax on my income from Japan? Tax official: Well, it depends on how long you have been in China. Taxpayer: Can you explain it in detail? Tax official: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income. Income from oversea will not be taxed on. 〔在中国境内居住不满一年的外国公民，只就其境内收入纳税，境外收入不纳 税。〕 Taxpayer: What will happen if one have resided in China for a full year? Tax official: First, the concept of one full year is that one has resided in China for full 365 days, not deducting temporary exit. 〔满一年的概念是在一个历史年度中，在境内居住365满天，不扣除临时离境天 数。〕 Taxpayer: What is the meaning of the temporary exit? Tax official: The temporary exit means that any individual has left China for less than 30 days one time and for less than 90 days altogether. 〔临时离境指一次性离境不超过30天，多次离境累计不超过90天。〕 Taxpayer: I see. Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. 〔如果住满1年不超过5年，境外收入只就境内支付的部分征税。〕 Taxpayer: What if I have resided in China for more than 5 years? Tax official: It depends on different conditions in the sixth year. Taxpayer: Can you explain it? Tax official: If you have resided in China for another full year after 5 successive full years, you will pay tax for all your income including the income from oversea. If the - 19 - UIBE Genie sixth year is not full, the income from oversea is exempt. If less than 90 days, the period of five year will be recounted. 〔如果联系在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中 国纳税。不满1年的，境外收入不纳税,少于90天的，要重新计算5年的期限。〕 Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan, what should I do? Tax official: In this case, you should provide the detailed information and rely on the negotiation made by the two countries. Taxpayer: I appreciate your explanation. Thank you. - 20 - UIBE Genie Lessen XI Which Kind Of Subsidy Can Be Exempt From Taxation? Tax official: Hello! This is the Foreign Taxation Bureau. Taxpayer: Hello! This is George Brown From ABC Company. I’d like to speak to Mr. Li Tax official: Hold the line, please. Mr. Li: Li Tong speaking. What can I help you, Brown? Taxpayer: I have a question to consult with you. Is the subsidy taxed on like salary? Mr. Li: It is different from salary, and there are many exemptions for the foreigners. Taxpayer: Could you explain it in detail? Mr. Li: Subsidies, such as house, meal, and laundry allowance, are exempt, as long as they are not paid by cash and can be reimbursed for the actual expenses. 〔住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销的就可以免税。〕 Taxpayer: What about the moving house fee happening in the course of leaving office? Mr. Li: The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house. Taxpayer: How about the allowance of trip on business? Mr. Li: If you can provide the accurate evidences to the fares and lodging fees and can present the relate stipulation of your company, it can be exempt. 〔如能对路费和住宿费提供准确证明，可以免税。〕 Taxpayer: Does that in clued the allowance of trip abroad? Mr. Li: Yes. Taxpayer: Is the home leave fare exempt from taxation? Mr. Li: If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt. Taxpayer: What about the language training and children education fees? 〔预言 培训 焊锡培训资料ppt免费下载焊接培训教程 ppt 下载特设培训下载班长管理培训下载培训时间表下载 费和子女教育费呢,〕 Mr. Li: If the expenses happen within China and the amount is reasonable, they can be exempt. - 21 - UIBE Genie 〔对发生在境内，且数额合理的费用可以免税。〕 Taxpayer: Thank you for your help. Bye for now. Mr. Li: bye. - 22 - UIBE Genie Lessen XII How Does The Foreign Actor Pay Tax When Performing In China? Lawyer: Mr. George Brown is a famous American singer. As his lawyer, I was entrusted to consult how to pay taxation on his performing in China. Tax official: Is he in the name of group of himself? 〔以团体的名义还是纳税人个人的名义,〕 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 taxable 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%. 〔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%。〕 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. Lawyer: 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. 〔首先，他要就演出收入缴纳营业税，然后还要按纯收入缴纳个人所得税。〕 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. Lawyer: Can you give me some detailed materials about the personal income tax? Tax official: Sure. Lawyer: By the way, should the actor declare the personal income tax on the place of performance? - 23 - UIBE Genie 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. 〔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。〕 - 24 - UIBE Genie Lessen XIII Can you Give Me Some Directions To Fill In The Tax Return Form? Tax official: What can I do for you? Taxpayer: This is my first time to file the tax return. Can you give me any direction? 〔我是第一次填写申报表，能指点一下么,〕 Tax official: My pleasure. Look, please fill in you name , nationality and tax code here. Taxpayer: Can I use your pen? Thank you. Ok. Tax official: Then please fill in your working unit and telephone number here. And your position? 〔在这填写您的工作单位和电话。您的职务,〕 Taxpayer: Permanent representative. Tax official: Ok, please fill in your position here. And have you any part-time job? 〔把职务填在这。有兼职么,〕 Taxpayer: No, I have not. Should I fill in the salary and bonus respectively? Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively. Taxpayer: I had been back to my motherland temporary, shall I indicate it? Tax official: Yes, you should make clear the date of departure and the date when you came back. Taxpayer: Need I calculate the tax amount by myself? Tax official: No, you needn’t. Our computer can do it using the information you fill in. Taxpayer: That is great. Tax official: Please make sure all the items written in the form again, and then put on your signature or signet here. 〔请确认您填的各项，然后在这里签字或盖章。〕 Taxpayer: All right. Tax official: Please deposit your tax money in the bank before the prescribed time. 〔请您在缴款期限前把税款缴入银行。〕 Taxpayer: Cash or check? - 25 - UIBE Genie Tax official: Both will do. You can deposit the cash in any branch of the Industrial and Commercial Bank. If you use check, you should go to the bank in which you open your bank account. 〔都可以。现金可交到任何一家工商银行分理处。支票请到您的开户行办理。〕 Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank? Tax official: Go west to the crossroad, then turn to the south, and the branch is about 100 meter ahead on the western side of the road. - 26 - UIBE Genie Lessen XIV I Overpaid The Tax Last Month. Taxpayer: Can you tell me which department is in charge of tax refund? Tax official: Please for to Room 308 and look for Mr. Li Taxpayer: Is Mr. Li here? Mr. Li: I’m Li Tong. Come in and sit down please. What can I do for you? Taxpayer: I overpaid the personal income tax last month. Mr. Li: Can you explain it in detail? Taxpayer: I’m a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for a period of time. Las month when I calculate the personal income tax, I didn’t separate the domestic income from the income from oversea. Mr. Li: The deduction for income from oversea should be RMB 4000, but you used RMB 800. Is that right? Taxpayer: Yes. That is what I mean. Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction. 〔首先请您先登记一下，然后领取退税申请表。把退税理由填写清楚，填写其他 各栏时请参阅填表说明。〕 Taxpayer: Are there any other materials needed? Mr. Li: In addition to the application form, you need to provide the tax payment bill of last month. 〔提交申请表时要附带上月个人所得税的缴款 书 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf 。〕 Taxpayer: Original or copy? Mr. Li: Both. Taxpayer: When should I hand in those materials? Mr. Li: You know, it will take some time to verify your circumstance. So if you want your tax refund quickly, you’d better hand it in as soon as possible. 〔要知道，我们核实情况需要花费一些时间，所以您要快些退税的话，最好尽快 提交。〕 - 27 - UIBE Genie Taxpayer: How long will the tax be refunded? Mr. Li: If your circumstance is true, we will refund tie tax within 30 days after receiving your application. 〔如果情况属实的话，收到退税申请后30天内。〕 Taxpayer: I appreciate your help very much. Mr. Li: You are welcome. - 28 - UIBE Genie Lessen XV Must All the Personal Income Tax Be Withheld And Paid By Institution? Taxpayer: All the foreign enterprises are obliged to withhold the personal income tax. Is that right? Tax official: Yes. Actually all the organizations in China must withhold personal income tax when they pay salary to their employees, except embassy. 〔应该说，所有支付个人收入行为的境内机构除大使馆外，都必须代扣代缴个人 所得税。〕 Taxpayer: Does it mean that all the personal income taxes are withheld? Tax official: Not absolutely. Chinese tax laws also stipulate the obligation of the payee. Taxpayer: Can you explain it in detail? Tax official: First, if the individual receives wages from two or more sources, he must file the tax return himself. 〔个人从两处或者以上取得的工资薪金要自行申报纳税。〕 Taxpayer: Where to file the tax return? Tax official: He can apply for a fixed place. Second, if the income is received by several times but belongs to one time, such as remuneration, contribution fees, charted right income and rent income, the taxpayer must file the tax return himself. 〔可以固定在一个地点。对分次取得的属于一次性收入的劳务报酬、稿酬、特许 经营权收入、出租收入，也要自行申报。〕 Taxpayer: How to decide that the income belongs to one time, if it is received continuously? Tax official: All the income received in one month belongs to one time. Taxpayer: Are there any other cases in which the taxpayer needs to file the tax return himself? Tax official: Yes. In the third case, the individual must file the tax return if he receives income without withholding party, such as income from oversea. Taxpayer: I can understand this. - 29 - UIBE Genie Tax official: In the end, the individual must file the tax return himself if the withholding unit fails to fulfill the obligation of withholding. Taxpayer: I see. Thank you very much. Tax official: Don’t mention it. - 30 - UIBE Genie Lessen XVI What Tax Should I Pay On My House? Tax official: Nice to see you again. How are going? Taxpayer: Fine, thank you. I bought a new house recently and I would like to know sth. about paying tax on it. Tax official: First, as the buyer, you should pay the contract tax, which is 3% of the transaction amount. 〔作为购房者，您要按成交额的3%缴纳契税。〕 Tax official: When should I pay the tax? Taxpayer: Within 10 days after you singed the contract of purchasing house. The real estate administration will not allow you to register the house until you present the tax paid proof. 〔购房合同签订后10日内。房产部门只有在您提交完税证明后才为您办理房产 登记手续。〕 Tax official: Oh, I see. It is lucky for me to be here. Taxpayer: Have you stick the stamp on the contract? 〔您的购房合同上贴花了么,〕 Tax official: I have no idea. Taxpayer: As the exhibitor of the contract, you should pay the stamp tax at 0.05% of the total amount of transaction. 〔作为购房合同的出具人，您须按合同成交额的0.05,缴纳印花税。〕 Tax official: What is the time requirement for the stamp tax declaration? 〔印花税的申报期限是,〕 Taxpayer: Within first 10 days of every year. And as the owner of house, you should pay the urban estate tax at 1.2% of the original price of the house every year. As you are a foreigner, 30% of the tax can be reducted. By the way, is your house rent out or used for yourself? 〔每年1月10日前。作为房产拥有者，每年都要按房产原值缴纳1.2,的城市房 地产税，但可以享受减征30,的优惠。顺便问一下，您的房产是自用么,〕 - 31 - UIBE Genie Tax official: Are there any different tax treatments for them? Taxpayer: There is no difference for the urban estate tax paid by the foreigner. However, if you lease out your house, you must pay business tax at 5% of the rent income. 〔出租的化要按5%缴纳营业税。〕 Tax official: Should I pay personal income tax on rent income? Taxpayer: Yes, you should do. Finally, if you transfer your house to others within 3 years after buying the house, you should also pay land appreciation tax. 〔如果您的房产在购买后3年内转让，还要缴纳土地增值税。〕 Tax official: Thank you very much. It seems that in the future I will contact with you frequently. - 32 - UIBE Genie Lessen XVII Can I Enjoy The Treatment Of The Tax Treaty? Taxpayer: Excuse me, I would like to know whether I can enjoy the treatment of tax treaty. 〔我想了解我能否享受税收协定的待遇。〕 Tax official: Sit down, please. your nationality? Taxpayer: I’m an American. Tax official: Where do you work? Taxpayer: The American ABC company Beijing representative office. Tax official: How long have you been in China? Taxpayer: Less than half a year. Tax official: Can you provide your passport and credential? 〔能出示一些您的护照和证件么,〕 Taxpayer: Yes, here you are. Tax official: What is your job in your office. Taxpayer: I come to China for investigation. Tax official: Do you have any certificate of dispatch? 〔能给我看一下您的派遣证明么,〕 Taxpayer: Yes, here you are. Tax official: Does your office pay tax in China? Taxpayer: Yes. Tax official: Is your salary paid by your office? Taxpayer: No. My salary is paid by the headquarter in America. I have a certificate for it. Tax official: Are you going to go back to your country very soon? Taxpayer: It depends. The headquarter plans to appoint me as the chief representative of the office, but it has nor been ratified formally. Tax official: Whether you can enjoy the exemption or not will depend on this appointment. - 33 - UIBE Genie Taxpayer: What do you mean? Tax official: Only the temporary resident can enjoy the tax treaty. If finally you are the permanent representative, you will lose the qualification for it. 〔享受税收协定待遇的对象只是短期停留人员。如果您最终担任首席代表职务， 就不适用这个条件了。〕 - 34 - UIBE Genie Lessen XVIII Is My Salary Born By The Permanent Organization? Taxpayer: I’m from Japanese Construction Design Corporation. Ltd. I’d like to know whether my application for tax exemption has been approved. Tax official: Not yet. Well, let us take this chance to exchange some ideas. Taxpayer: Ok. I have been in China only for 133 days, and my salary is not paid in China. Tax official: As the member of expert group, what is your obligation? Taxpayer: We take charge of explaining the design program and directing the construction. Tax official: According to the Chinese law, your group should be treated as an organization in China. Taxpayer: Forgive me to remind you that the design project is contracted and completed outside China, and my group has no business income in China. Tax official: That does not affect the nature of your group as an organization. When calculating the taxable income, you can deduct the remuneration from oversea from the whole design income, if you can provide related roots and materials. Taxpayer: Even if my group is considered as an organization, I don’t think it’s related to my application for the tax exemption. You know that the group does not pay my salary. Tax official: In fact, your group pays it. As far as we know, the national taxation bureau is assessing your group’s taxable income. The deduction includes the member’s salaries. Taxpayer: Pardon me for speaking frankly. The organization you said is nor equal to the permanent organization in the tax treaty. You know that group is made up of us and we have been in China for less than the prescribed time. Tax official: You are just the second batch of the group. Since the date the first batch arrived in China, your group has been existed in China for 10 months. Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty? - 35 - UIBE Genie Tax official: That is only my personal opinion. We will give you a formal notification as soon as possible. - 36 - UIBE Genie Lessen XIX Inspection On The East Building Tax official: We are from the foreign taxation bureau. We’d like to learn some in the nation of the East Building Project. This is my certificate. Taxpayer: Welcome to our office. I will try to m our demands. Tax official: We heard that your company has contracted to construct the East Building project. Is that right? 〔据我们了解，东方大厦 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 是你公司承建的。〕 Taxpayer: No. My company is only responsible for the organization of the building. Tax official: How did your company pay tax? Taxpayer: We paid the business tax on the income we received, according to the service industry of the tax law. Tax official: Could you provide the voucher and contract related to the building project? 〔能提供你们与大厦工程有关的凭证和合同么,〕 Taxpayer: Just a moment. Here you are. Tax official: Thank you. Look, the document indicates that your company is the general contractor of the building. Taxpayer: In fact, my company transferred the project to some subcontractors. 〔我们公司把工程转包给其他分包商了。〕 Tax official: As the general contract, your company should pay business tax according to the construction industry of the tax law. 〔作为总承包人，你公司应该按建筑业缴纳营业税。〕 Taxpayer: How to determine the taxable income? Tax official: The taxable income is calculated as the whole contract income minus the parts paid to the subcontractors. 〔按总承包收入减去付给分包商后的余额缴税。〕 Taxpayer: The rate of the service industry is 5% and the rate of construction industry is 3%. That means my company overpaid the business tax. Is that right? - 37 - UIBE Genie Tax official: Yes, it is true. But on the other hand, the business tax law stipulates that the general contractor is obliged to withhold the tax when paying to the subcontractors. If your company fails to do, it will not only pay the missing tax but also face the penalty. 〔税法规定总承办人有义务在支付给分包商时要代扣营业税。如果不扣，则不仅 要自行补缴，还要接受罚款。〕 Taxpayer: The amount of the tax is too large. The project has been completed already and my company is registered outside of China. Tax official: In this case, your representative office must take the responsibility in place of your company. 〔你办事处要替公司承担责任。〕 - 38 - UIBE Genie Lessen XX What Can I Do When We Dispute With The Taxation Bureau? Taxpayer: Good morning, Lawyer. When the taxation bureau inspected my company yesterday, they noticed me that they would impose penalty and overdue payment on my company, plus the payment of the tax overdue. We do not agree on their decisions, but what can I do? 〔税务局在检查中提出要我们补缴未扣的税款并加收滞纳金和罚款。〕 Lawyer: I’m sorry to hear it. Well, in this case, you have three choices, namely hearing testimony, reexamination and lawsuit. 〔有三种办法可供选择，即听证、复议和诉讼。〕 Taxpayer: What is the hearing testimony? Lawyer: If the penalty comes to a certain level, the taxpayer can apply for the hearing testimony within 3 days after receiving the notice of the penalty. The taxation bureau should arrange an official as the chairman of the testimony meeting. This official is not from the inspection department and he will report the taxpayer’s opinions to the head of the taxation bureau. 〔在处罚金额比较大时，纳税人可以在接到被处罚通知的3日内申请听证。〕 Taxpayer: I think it is too late for hearing testimony and the scope of the testimony is too limited. What about the reexamination? Lawyer: It’s to apply for the superior taxation bureau to reexamine the case. It can handle the disputes of both tax punishment and payment, but the requirements for these two kind of disputes are quite different. 〔复议是请求上一级税务机关对原处罚决定进行重新审理。其范围包括处罚争议 和纳税争议。〕 Taxpayer: Can you explain it in detail? Lawyer: If you disagree on the punishment decisions, you may apply for reexamination within 15 days after you receive notice, or you can bring a suit against the taxation bureau directly. 〔对于处罚决定不服的，可以在接到通知书的15日内申请复议，也可直接向法 - 39 - UIBE Genie 院起诉。〕 Taxpayer: Does the punishment include overdue payment? Lawyer: No. Overdue payment is not punishment but taxation. 〔滞纳金不是处罚行为，而是征税行为。〕 Taxpayer: What about the disputes concerning the tax payments? Lawyer: For this kind of disputes, first you must pay tax and overdue payment according to the decision of the taxation bureau. Then you can apply for the reexamination within 60 days after receiving the tax payment bill filled by the taxation bureau. If you do not accept the decision of reexamination, you can take further step of suit. 〔对于纳税争议，必须先按税务机关意见交纳税款和滞纳金。在接到税务机关填 发的缴款书60日内申请复议。只有对复议决定不服的才可以起诉。〕 Taxpayer: Well, if so, we will have to pay the tax and overdue payment while preparing for the reexamination.