董事長的所得怎么納稅？
How does the general director pay personal income tax
納稅人：我是ABC公司的董事長，想咨詢一下我的所得如何納稅。
Taxpayer ： yes ， I am a general director of s foreign investment company . I want to know how to pay tax on my income ？
稅務(wù)局：能介紹您的情況嗎？我有責(zé)任為您保密。
Tax official ： can you explain you conditions in detail ？I have an obligation to keep secret for the taxpayer .
納稅人：我的收入是按董事費(fèi)和分紅的形式提取的。
Taxpayer ： I obtain my income in the form of director fees and dividends .
稅務(wù)局：您在公司擔(dān)任什么管理職務(wù)嗎？
Tax official ： do you act as any management position ？
納稅人：沒有。不過總經(jīng)理經(jīng)常在國外，公司的業(yè)務(wù)是我負(fù)責(zé)。
Taxpayer ： no ，but the general manager has been in America for long time ， I am actually responsible for the operation within china .
稅務(wù)局：您實(shí)際上具有總經(jīng)理的身份。
Tax official ： according to what you said ，you in fact play the role of general manager .
納稅人：您的意思是？
Taxpayer ： what do you mean ？
稅務(wù)局：也就是說您的收入中實(shí)際包括了董事費(fèi)、工資和股息三部分。能提供公司章程和董事會(huì)決議嗎？
Tax official ： I mean your personal income actually include three parts ： the director fees ，the dividends ，and the salaries of general manager .
can you provide the charter of your company and the agreement of board of director ？
納稅人：可以。
Taxpayer ： yes ， I can.
稅務(wù)局：您是美國人？好，先確定股息部分。外籍人員從外資企業(yè)取得的股息收入是免稅的。
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 .
納稅人：那很好！
Taxpayer ： oh ，that is good .
稅務(wù)局：剩下的收入要?jiǎng)澐殖啥沦M(fèi)和工資兩部分。
Tax official ： the remains of your income should be divided into director fees and the salaries .
納稅人：工資部分如何確定？畢竟我沒有直接領(lǐng)取呀！
Taxpayer ： how do you determine the salaries ？ after all ， I do not receive The salaries actually from my company .
稅務(wù)局：可以參照同類地區(qū)、同類行業(yè)或同等規(guī)模企業(yè)中的工資水平來核定。
Tax official ： we can assess it by reference to the level of salaries at similar position in the same place and similar industry .
納稅人：工資的計(jì)稅方法我了解一些，董事費(fèi)如何計(jì)征？
Taxpayer ： I know a little about levying tax on salary， but how do I pay tax on director fees ？
稅務(wù)局：董事費(fèi)按勞務(wù)報(bào)酬計(jì)征。
Tax official ： the director fees should be paid according to remuneration .
納稅人：與工資的征稅有什么不同嗎？
taxpayer： what is the different treatment between the salary and remuneration.
稅務(wù)局：稅率和扣除額不一樣。
Tax official： they are different in tax rate and deduction.
How does the general director pay personal income tax
納稅人：我是ABC公司的董事長，想咨詢一下我的所得如何納稅。
Taxpayer ： yes ， I am a general director of s foreign investment company . I want to know how to pay tax on my income ？
稅務(wù)局：能介紹您的情況嗎？我有責(zé)任為您保密。
Tax official ： can you explain you conditions in detail ？I have an obligation to keep secret for the taxpayer .
納稅人：我的收入是按董事費(fèi)和分紅的形式提取的。
Taxpayer ： I obtain my income in the form of director fees and dividends .
稅務(wù)局：您在公司擔(dān)任什么管理職務(wù)嗎？
Tax official ： do you act as any management position ？
納稅人：沒有。不過總經(jīng)理經(jīng)常在國外，公司的業(yè)務(wù)是我負(fù)責(zé)。
Taxpayer ： no ，but the general manager has been in America for long time ， I am actually responsible for the operation within china .
稅務(wù)局：您實(shí)際上具有總經(jīng)理的身份。
Tax official ： according to what you said ，you in fact play the role of general manager .
納稅人：您的意思是？
Taxpayer ： what do you mean ？
稅務(wù)局：也就是說您的收入中實(shí)際包括了董事費(fèi)、工資和股息三部分。能提供公司章程和董事會(huì)決議嗎？
Tax official ： I mean your personal income actually include three parts ： the director fees ，the dividends ，and the salaries of general manager .
can you provide the charter of your company and the agreement of board of director ？
納稅人：可以。
Taxpayer ： yes ， I can.
稅務(wù)局：您是美國人？好，先確定股息部分。外籍人員從外資企業(yè)取得的股息收入是免稅的。
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 .
納稅人：那很好！
Taxpayer ： oh ，that is good .
稅務(wù)局：剩下的收入要?jiǎng)澐殖啥沦M(fèi)和工資兩部分。
Tax official ： the remains of your income should be divided into director fees and the salaries .
納稅人：工資部分如何確定？畢竟我沒有直接領(lǐng)取呀！
Taxpayer ： how do you determine the salaries ？ after all ， I do not receive The salaries actually from my company .
稅務(wù)局：可以參照同類地區(qū)、同類行業(yè)或同等規(guī)模企業(yè)中的工資水平來核定。
Tax official ： we can assess it by reference to the level of salaries at similar position in the same place and similar industry .
納稅人：工資的計(jì)稅方法我了解一些，董事費(fèi)如何計(jì)征？
Taxpayer ： I know a little about levying tax on salary， but how do I pay tax on director fees ？
稅務(wù)局：董事費(fèi)按勞務(wù)報(bào)酬計(jì)征。
Tax official ： the director fees should be paid according to remuneration .
納稅人：與工資的征稅有什么不同嗎？
taxpayer： what is the different treatment between the salary and remuneration.
稅務(wù)局：稅率和扣除額不一樣。
Tax official： they are different in tax rate and deduction.