Taxation English Lesson18
时间:2007-11-09 16:57:24来源: 作者:
Lessen 18:
Is my salary born by the permanent organization?
我的薪金是常设机构负担的吗？
Taxpayer: I am 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 proofs and materials.
Taxpayer: Even if my group is considered as an organization，I do not think it is 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 not equal to the permanent organization in the tax treaty. You know that the 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 lO months.
Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty?
Tax official: That is only my personal opinion.We will give you formal notification as soon as possible.
New Words
bear 承担， 负担
expert 专家
take charge of 负责管理
design program 设计方案
contract 承接，签定合同(动词)
forgive 原谅， 宽恕
as far as 在范围内， 就之限度
batch 批
Pardon me for speaking frankly 恕我直言
notification 通知， 报告
qualify 使……具备条件，使……具有资格
中文对照
第十八课:我的工资是常设机构负担的吗?
纳税人: 我是日本建筑设计有限公司的，请问我的免税申请批下来了吗?
税务局: 还没有。正好，让我们交换一下意见。
纳税人: 我在华时间仅133天，我的工资不在中国支付。
税务局: 作为派驻境内的专家组成员，你们的职责是?
纳税人: 负责对设计方案的解释和指导。
税务局: 按中国的法律，你们专家组已构成境内机构。
纳税人: 请允许我提醒您，设计项目是公司承接并在镜外完成的，我们在境内没有取得任何收入。
税务局: 这不影响专家组作为机构的性质。只是在确定机构应税收入时，可以将境外劳务费从总设计收入中扣除，如果你们能提供资料证明的话。
纳税人: 即使专家组被认为是机构，与我的免税申请有什么关系吗?要知道我的工资不是专家组支付的。
税务局: 事实上，是由专家组负担的。就我们所知，国税局正在对你们的应税所得进行核定扣除因素中包含了成员的工资因素。
纳税人: 恕我直言，您所说的机构并不等于协定中的常设机构。要知道专家组是由我们组成的，而我们在中国的时间少于规定的时间。
税务局: 您只是专家组的第二批成员。从第一批成员到中国算起，专家组已存在了10个月了。
纳税人: 您的意思是说我不具备享受税收协定的条件?
税务局: 那只是我个人的意见。我们会尽快给你正式答复的。
Is my salary born by the permanent organization?
我的薪金是常设机构负担的吗？
Taxpayer: I am 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 proofs and materials.
Taxpayer: Even if my group is considered as an organization，I do not think it is 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 not equal to the permanent organization in the tax treaty. You know that the 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 lO months.
Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty?
Tax official: That is only my personal opinion.We will give you formal notification as soon as possible.
New Words
bear 承担， 负担
expert 专家
take charge of 负责管理
design program 设计方案
contract 承接，签定合同(动词)
forgive 原谅， 宽恕
as far as 在范围内， 就之限度
batch 批
Pardon me for speaking frankly 恕我直言
notification 通知， 报告
qualify 使……具备条件，使……具有资格
中文对照
第十八课:我的工资是常设机构负担的吗?
纳税人: 我是日本建筑设计有限公司的，请问我的免税申请批下来了吗?
税务局: 还没有。正好，让我们交换一下意见。
纳税人: 我在华时间仅133天，我的工资不在中国支付。
税务局: 作为派驻境内的专家组成员，你们的职责是?
纳税人: 负责对设计方案的解释和指导。
税务局: 按中国的法律，你们专家组已构成境内机构。
纳税人: 请允许我提醒您，设计项目是公司承接并在镜外完成的，我们在境内没有取得任何收入。
税务局: 这不影响专家组作为机构的性质。只是在确定机构应税收入时，可以将境外劳务费从总设计收入中扣除，如果你们能提供资料证明的话。
纳税人: 即使专家组被认为是机构，与我的免税申请有什么关系吗?要知道我的工资不是专家组支付的。
税务局: 事实上，是由专家组负担的。就我们所知，国税局正在对你们的应税所得进行核定扣除因素中包含了成员的工资因素。
纳税人: 恕我直言，您所说的机构并不等于协定中的常设机构。要知道专家组是由我们组成的，而我们在中国的时间少于规定的时间。
税务局: 您只是专家组的第二批成员。从第一批成员到中国算起，专家组已存在了10个月了。
纳税人: 您的意思是说我不具备享受税收协定的条件?
税务局: 那只是我个人的意见。我们会尽快给你正式答复的。
文章评论
共有 位人人英语网友发表了评论 查看完整内容