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Tax official : at first ,the concept of the full year mea that anybody have resided in china for full 365 days , not accounting temporary a ence .
中文意思:
税务局:首先,满一年的概念是在一个历年中,在境内居住满365天,不扣除临时离境天数。


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Tax laws that favored the privileged at the expense of the disadvantaged. 以处于劣势的人为代价而有利于拥有特权者的税法
Tax offices at all levels should take effective measures to earnestly strengthen tax collection administration of the self-employed private economy and gradually and comprehensively enforce tax collection on audit of accounts among households of the self- 各级税务机关要采取有效措施,切实加强个体、私营经济税收管理,并逐步在有固定经营场所的个体、私营经济业户中全面实行查帐征收,实现税收征管的法制化、规范化。
Tax official : do you act as any management position ? 税务局:您在公司担任什么管理职务吗?
Tax official : we can assess it by reference to the level of salaries at similar position in the same place and similar industry . 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 : are you American ? good. let us determine the dividends from your company . you know , the dividends obtained by foreigner is exempt from the tax . 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 : at first ,the concept of the full year mea that anybody have resided in china for full 365 days , not accounting temporary a ence . 税务局:首先,满一年的概念是在一个历年中,在境内居住满365天,不扣除临时离境天数。
Tax official : at first ,the concept of the full year means that anybody have resided in china for full 365 days , not accounting temporary absence . 税务局:首先,满一年的概念是在一个历年中,在境内居住满365天,不扣除临时离境天数。
Tax official : can you explain you conditions in detail ?I have an obligation to keep secret for the taxpayer . 税务局:能介绍您的情况吗?我有责任为您保密。
Tax official : in this case, the taxable receipt can be a e ed on the base of 3% of the whole contractual turnover ,provided that you can provide the whole contractual documents introduced and bargained within china . 纳税人:有些服务是与总公司一起向客户提供的,总公司在境外服务应收取的佣金是否不计税?
Tax official : in this case, the taxable receipt can be assessed on the base of 3% of the whole contractual turnover ,provided that you can provide the whole contractual documents introduced and bargained within china . 税务局:如果能提供在境内介绍成交的全部合同资料,可以按合同成交额的3%核定佣金计税。
Tax official : the director fees should be paid according to remuneration . 税务局:董事费按劳务报酬计征。
 
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