董事长的所得怎么纳税？

　　How does the general director pay personal income tax

　　纳税人：我是ABC公司的董事长，想咨询一下我的所得如何纳税。

　　Taxpayer¹ ： yes ， I am a general director of s foreign investment company . I want to know how to pay tax on my income ？

　　税务局：能介绍您的情况吗？我有责任为您保密。

　　Tax official ： can you explain you conditions in detail ？I have an obligation to keep secret for the taxpayer .

　　纳税人：我的收入是按董事费和分红的形式提取的。

　　Taxpayer ： I obtain my income in the form of director fees and dividends² .

　　税务局：您在公司担任什么管理职务吗？

　　Tax official ： do you act as any management position ？

　　纳税人：没有。不过总经理经常在国外，公司的业务是我负责。

　　Taxpayer ： no ，but the general manager has been in America for long time ， I am actually responsible for the operation within china .

　　税务局：您实际上具有总经理的身份。

　　Tax official ： according to what you said ，you in fact play the role of general manager .

　　纳税人：您的意思是？

　　Taxpayer ： what do you mean ？

　　税务局：也就是说您的收入中实际包括了董事费、工资和股息三部分。能提供公司章程和董事会决议吗？

　　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 ？

　　纳税人：可以。

　　Taxpayer ： yes ， I can.

　　税务局：您是美国人？好，先确定股息部分。外籍人员从外资企业取得的股息收入是免税的。

　　Tax official ： are you American ？ good. let us determine the dividends from your company . you know ， the dividends obtained by foreigner is exempt³ from the tax .

　　纳税人：那很好！

　　Taxpayer ： oh ，that is good .

　　税务局：剩下的收入要划分成董事费和工资两部分。

　　Tax official ： the remains⁴ of your income should be divided into director fees and the salaries .

　　纳税人：工资部分如何确定？毕竟我没有直接领取呀！

　　Taxpayer ： how do you determine the salaries ？ after all ， I do not receive The salaries actually from my company .

　　税务局：可以参照同类地区、同类行业或同等规模企业中的工资水平来核定。

　　Tax official ： we can assess it by reference to the level of salaries at similar position in the same place and similar industry .

　　纳税人：工资的计税方法我了解一些，董事费如何计征？

　　Taxpayer ： I know a little about levying⁵ tax on salary， but how do I pay tax on director fees ？

　　税务局：董事费按劳务报酬计征。

　　Tax official ： the director fees should be paid according to remuneration .

　　纳税人：与工资的征税有什么不同吗？

　　taxpayer： what is the different treatment between the salary and remuneration.

　　税务局：税率和扣除额不一样。

　　Tax official： they are different in tax rate and deduction⁶.

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