Lessen 15:
Must all the personal income tax be with-held and paid by institution?
个人所得税都是代扣代缴的吗?
Taxpayer: All the foreign enter-prises 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.
Taxpayer: Does it mean that all the personal income taxes are
withheld?
Tax official: Not absolutely.Chinaese 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.
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 .
Taxpayer: How to decide that the income belogs 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 .
Tax official: In the end, the individual must file the tax return himself if the
withholding unit fails to fulfil the obligation of
withholding.
Taxpayer: I see. Thank you very much.
Tax official: Do not mention it .
New Words
except 除了......之外
embassy 大使馆
absolutely 绝对地,完全地
contribution fee 稿酬
charted right 特许权
continuously 连续性地
中文对照:
第十五课:个人所得税都是代扣代缴的吗?
纳税人: 涉外企业都必须代扣代缴个人所得税,是吗?
税务局: 应该说,所有有支付个人收入行为的境内机构除了大使馆外,都必须如此。
纳税人: 这就是说,个人所得税都是代扣代缴的了?
税务局: 不能这样说。税法在一定条件下对收入方也规定了义务。
纳税人: 能说的具体些吗?
税务局: 首先,个人从两处或两处以上取得的工资、薪金要申报纳税。
纳税人: 在哪个地点申报?
税务局: 可以申请固定在一个地点。其次,对分次取得属于一次性收入的劳务报酬、稿酬、特许权收入、出租收入,也要自行申报。
纳税人: 对连续性取得的劳务报酬如何确定为一次?
税务局: 以一个月内的收入为一次。
纳税人: 还有要自行申报的情况吗?
税务局: 第三,取得的收入没有代扣单位,如境外收入。
纳税人: 这能理解。 税务局: 最后一种情况是,如果有代扣单位,但对方没有履行代扣义务的。
纳税人: 很幸运得到您的指教,谢谢!
关键字:
会计英语生词表: