税务英语——个人所得税

    One day, Mr. Johnson drives to a Tax Service Hall for information on tax matters.

     某日，约翰逊先生驱车来到某办税大厅，进行税务咨询。

 

A: Welcome to our Service Hall. Call I help you?

     欢迎您的光临，您需要办理哪些业务？

B: Hello. My name is Harry Johnson, the tax agent of a hi-tech company. Can I have some information about China’s Individual Income Tax?

     您好，我是约翰逊，一家高新技术公司的办税员。我能了解一下中国个人所得税的情况吗？

 

A: No problem.

     没有问题。

B: As far as I know, most countries in the world adopt a global individual income tax system. What about China’s Individual Income Tax ?

     据我所知，许多国家个人所得税是综合税制，那么，中国的个人所得税呢？

 

A: We adopt the classify system. That is, all types of income derived by individuals are divided into 11 categories with different deductions for expenses, tax rates and computation methods. The practice of such system simplifies the tax payment procedures and provides ease to both tax collectors and taxpayers.

     我国现行的个人所得税采用的是分类所得税制，即将个人取得的各种所得划分为11类，分别适用不同的费用减除规定、不同的税率和不同的计算方法。实行分类课征制度，可以简化纳税手续，方便征纳双方。

B: What are those 11 categories of income?

      这11类所得分别是什么？

 

A: You can refer to Article 2 of Individual Income Tax law of the People’s Republic of China for details of each of those categories of income.

     至于11类所得中每一类的具体内容，您可以参阅＜＜中华人民共和国个人所得税法＞＞第二条。

B: Will different tax rates apply to different types of income?

     对于不同的所得使用的税率也不同吧？

 

A: Yes. Based on the different types of income, a progressive tax rate or a proportional tax rate are applied respectively. The progressive tax rate applies to income from salaries and wages, income derived from production and business operation by individual industrial and commercial households and income from contracted or leased operation of enterprises and institutions. The proportional rate applies to remunerations from personal services, authorship remuneration, and other types of income. You can refer to the Individual Income Tax law if you want to have a detailed explanation about the corresponding tax rates.

     是这样。我国个人所得税根据个人的不同性质特点，分别采用累进税率和比例税率。对工资、薪金所得，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，采用累进税率，您可以参阅＜＜个人所得税法＞＞。

B: Are there any uncentuves?　　

    有没有税收优惠？

 

A: Yes, there are. Articles 4 and 5 of the Individual Income Tax Law specify tax exemptions and reduction for Individual Income Tax , For details, you may refer to the law.

  有。个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。

B: For sakaries and wages, I know, the taxable income is the income less a monthly deduction of 1200 yuan or 4000 yuan for foreigners　in Beijing. Are there any deductions for other types of income?

    我知道对工资、薪金所得缴税情况，北京每月收入减去1200元，外籍人员扣除4000元后计税，其他所得有没有扣除？

 

A: Besides the deduction for salaries and wages you’ ve talked about, the taxable income from production or business operation derived by individual industrial and commercial households shall be the amount remaining from the gross income in a tax year after the costs, expenses and losses have been deducted. You may refer to Article 6 of the Individual Income Tax Law for taxable income of other types of income.

    除您刚才所说的工薪所得扣除外，对个体工商户的生产经营所得，允许从每一纳税年度的收入总额中，减除成本、费用及损失。对于其他类所得的应纳税所得额问题，您可以参阅《个人所得税法》第六条。

B: Thank you for spending so much time with me.

     非常感谢。占用您这么长时间

 

A: My pleasure. You’ re welcome to drop in whenever you feel necessary.

    不客气！有什么问题欢迎您随时来找我。

B: Bye-bye.

    再见！