税收英语对话:股权转让
文章来源: 文章作者: 发布时间:2006-12-20 00:19 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
股权转让怎么纳税?

  Consult about business tax on the transfer of equity1

  纳税人:您好!我想向您咨询一个问题?

  Taxpayer2: hello, I am from an equity joint3 venture, may I ask you a question about business tax?

  税务局:很乐意为您服务。

  Tax official: yes?

  纳税人:我公司正打算与另一家外资企业合并,请问股权转让怎么纳税?

  Taxpayer: well, we are planning to transfer our equity into another company, I want to know whether my company will pay business tax on it.

  税务局:这要看所转让的股权是怎么形成的。

  Tax official: at first, you would better make clear that in what form the equity arise?

  纳税人:我没听明白。

  Taxpayer: I do not understand it.

  税务局:企业股权的形成不外三种形式:以无形资产入股、以不动产入股、以其他资产入股。对后一种情况,在转让股权时应免缴营业税。

  Tax official: well, as you know, there are three kinds of contribution to form the equity, namely intangible asset, immovable property, and other forms, such as money, labor4, etc .only on the last case, the transfer of equity is exempt5 from tax.

  纳税人:能否介绍一下另外两种情况?

  Taxpayer: can you explain the other two cases in detail?

  税务局:可以。这两种情况的税收处理是不同的。对第一种情况,其性质是转让无形资产,如果是无偿行为,则不征税。

  Tax official: there are different tax treatments in the two cases. For the first case, the nature is transfer of the intangible asset, so the business tax is exempt provided it is transfer for free.

  纳税人:那对第二种情况呢?

  Taxpayer: what about the second case?

  税务局:对不动产形成的股权,不论是有偿还是无偿,均要征税。

  Tax official: for the transfer of immovable property, it should be levied6 by business tax no matter whether it is free or not.

  纳税人:无偿时应税收入怎样确定?

  Taxpayer: if it is for free, how do we determine the taxable turnover7

  税务局:可由税务局核定。

  Tax official: the tax authority will assess it.

  纳税人:股权转让如果有收益是否要缴所得税?

  Taxpayer: by the way, should we pay enterprise income tax if we received net income by the transfer?

  税务局:我认为是这样,不过这要由国税局来解答。最后,我提醒你股权转让合同别忘了缴印花税。

  Tax official: I think so, but it is subject to the national tax authority .in the end ,I remind you to pay stamp tax on the contract of transfer .



点击收听单词发音收听单词发音  

1 equity ji8zp     
n.公正,公平,(无固定利息的)股票
参考例句:
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
2 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
3 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
4 labor P9Tzs     
n.劳动,努力,工作,劳工;分娩;vi.劳动,努力,苦干;vt.详细分析;麻烦
参考例句:
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后,他已经疲惫不堪了。
5 exempt wmgxo     
adj.免除的;v.使免除;n.免税者,被免除义务者
参考例句:
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
6 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
7 turnover nfkzmg     
n.人员流动率,人事变动率;营业额,成交量
参考例句:
  • The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
  • Our turnover actually increased last year.去年我们的营业额竟然增加了。
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