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 ？

　　稅務局：能介紹您的情況嗎？我有責任為您保密。

　　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和分紅的形式提取的。

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

　　稅務局：您在公司擔任什么管理職務嗎？

　　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)務是我負責。

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

　　稅務局：您實際上具有總經(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 ？

　　稅務局：也就是說您的收入中實際包括了董事費、工資和股息三部分。能提供公司章程和董事會決議嗎？

　　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 .

　　稅務局：剩下的收入要劃分成董事費和工資兩部分。

　　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？畢竟我沒有直接領取呀！

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

　　稅務局：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：工資的計稅方法我了解一些，董事費如何計征？

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

　　稅務局：董事費按勞務報酬計征。

　　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.

　　稅務局：稅率和扣除額不一樣。

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