章节正文
Lessen 11:
Which kind of subsidy can be exempt from taxation?
哪些补贴可以免税？
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.
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 related stipulation of your company, it can be exempt.
Taxpayer: Does that include 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?
Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .
Taxpayer: Thank you for your help. Bye for now .
Mr.Li. : Bye .
New Words
the foreign taxation bureau 涉外分局
hold the line 请稍等 (电话用语) subsidy 补助金，津贴
allowance 津贴， 补偿
be reimbursed for the actual expense 实报实销
move house 搬家
in the course of 在......的过程中
leave office 去职， 离职
in the name of 以......的名义
on business 出差
fare 车费， 船费
lodging fee 住宿费
stipulation 规定
home leave 探亲
expatriate 居于国外之人， 侨民
frequency 频率
中文对照:
第十一课:哪些补贴可以免税?
税务局: 这里是涉外分局。
布朗: 我是ABC公司的乔治.布朗。我找李先生通话。
税务局: 请稍等。
李先生: 我是李彤，有什么事吗，布朗?
布朗: 有个事请教您。补贴也和工资一样纳税吗?
李先生: 与工资不同，对外籍人士有许多免税。
布朗: 能说得详细些吗?
李先生: 住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。
布朗: 去、离职过程中发生的搬家费呐?
李先生: 实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。
布朗: 出差补贴呐?
李先生: 如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。
布朗: 包括境外的出差补贴吗?
李先生: 对!
布朗: 探亲费免税吗?
李先生: 如果能证明这笔费用于外籍个人，并且数额和每年探亲的次数是合理的，也可以免。
布朗: 语言培训费和子女教育费呐?
李先生: 对发生在境内，且数额是合理的费用可以免税。
布朗: 您帮了我大忙，谢谢您！再见！
李先生: 再见!
关键字:会计英语
生词表:
Which kind of subsidy can be exempt from taxation?
哪些补贴可以免税？
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.
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 related stipulation of your company, it can be exempt.
Taxpayer: Does that include 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?
Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .
Taxpayer: Thank you for your help. Bye for now .
Mr.Li. : Bye .
New Words
the foreign taxation bureau 涉外分局
hold the line 请稍等 (电话用语) subsidy 补助金，津贴
allowance 津贴， 补偿
be reimbursed for the actual expense 实报实销
move house 搬家
in the course of 在......的过程中
leave office 去职， 离职
in the name of 以......的名义
on business 出差
fare 车费， 船费
lodging fee 住宿费
stipulation 规定
home leave 探亲
expatriate 居于国外之人， 侨民
frequency 频率
中文对照:
第十一课:哪些补贴可以免税?
税务局: 这里是涉外分局。
布朗: 我是ABC公司的乔治.布朗。我找李先生通话。
税务局: 请稍等。
李先生: 我是李彤，有什么事吗，布朗?
布朗: 有个事请教您。补贴也和工资一样纳税吗?
李先生: 与工资不同，对外籍人士有许多免税。
布朗: 能说得详细些吗?
李先生: 住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。
布朗: 去、离职过程中发生的搬家费呐?
李先生: 实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。
布朗: 出差补贴呐?
李先生: 如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。
布朗: 包括境外的出差补贴吗?
李先生: 对!
布朗: 探亲费免税吗?
李先生: 如果能证明这笔费用于外籍个人，并且数额和每年探亲的次数是合理的，也可以免。
布朗: 语言培训费和子女教育费呐?
李先生: 对发生在境内，且数额是合理的费用可以免税。
布朗: 您帮了我大忙，谢谢您！再见！
李先生: 再见!
关键字:会计英语
生词表:
文章标签:税务英语
章节正文
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