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: