|
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。 |
|
Tax official: As the executor of the contract, you should pay the stamp tax on the base of transaction price at 0.5%.
|
|
|
税务局:作为购房合同的出具人,您须按合同成交额的0.5%交纳印花税。 |