https://online2.tingclass.net/lesson/shi0529/0001/1324/tingclass_28_9880337.mp3
https://image.tingclass.net/statics/js/2012
Tax Collections
Dialogue 1
-Would you please tell me that taxation is really so vital to a country?
-Yes,of course.It would not be possible for a modern state to exist without taxation.
-But I know that in nations where the application of tax is uncertain and arbitrary,the public can have no confidence in the system of a society.A good tax system should be structured so that it can be adminitered efficiently and economically.
-Is individual tax an important one?
-Yes,collecting taxes from the people and using them for the people is our guiding principle.
-Oh,I know.How much should I pay for the duty?
Dialogue 2
-Must I pay for my income tax?
-Yes,according to our tax code,people whose monthly income is above RMB1,200 Yuan have to pay for the income tax.
-You mean every person whose monthly income is above RMB1,200 has to pay for it?
-No,there are some exceptions because of tax relief.Citizens should be taxed in proportion to their ability to pay or in proportion to the benefit they receive from the government.Of fundamental importance is that tax must be fair.
-May I ask someone to fill in the tax returns instead of me?
-You must personally file declarations of your income and pay tax within the prescribed time limit.Thank you for your coorperation.
Dialogue 3
-Can I make arrangements to open an automatic transfer account for my income tax payments?
-Yes,of course.We do that for many of our customers.We keep those balances in a tax accrual trust account specially reserved for tax payments.Usually the balances will be used every quarter for tax liability payments.
-What about the tax liability itself?Do you pay it for me or do I have to do it myself?
-You must submit the appropriate tax form exh quarter,but we can handle the paperwork here.
-Everything is automatic,huh?
-Yes,we will make the automatic monthly transfers to the tax accrual trust account and transfer that to the tax payment when it matures.All you have to do is to make money.
Dialogue 4
-Must we pay for the foreign enterprises income tax?
-Yes.It must be pointed out that a tax is a compulsory payment to government.Income tax shall be paid in accordance with the provisions of the new tax law by enterprises with foreign investment on their income.
-Are there any preferential policise for us?
-Yes,of course.Inspired by the tax preferential policies,a lot of foreign dealers invested in our country.
-Can you tell me something?
-The tax rate is very favorable and you can enjoy tax relief.Here is our new tax law;you can find something in detail suitable for your enterprise.
Dialogue 5
-What's the aim of tariff?
-The first aim is to increase revenue income,and the tariff serves this function which is called Revenue Duties.The second aim is to rotect domestic production and markets,and this kind of triff is called Protective Duties.
-May I know the calssification of tariff?
-Yes,but according to different criterion,there are many kinds of tariff.
-Can you give me an example?
-OK.According to the difference in treatment and implementation,there are Import Surtaxes,Variable Levy,Preferential Duties,and General Sytem of Preferences.
-I know that there are Non-Tariff Barriers.What's the meaning of NTBs?
-Oh,NTBs refers to make use of some non-tariff steps to restrict import.
Dialogue 6
-I know there is a kind of policy called"Refund of the income tax paid on the reinvested amount"in China.Are there any requirements if I apply for it?
-Yes.You should invest the profit you gain from your enterprise directly into it to enlarge your registered capital.By the way,how long have you run your enterprise?
-Oh,Let me think.About more than six years.
-Very good.Only the enterprise that has run for more than five years can apply for this refund.
-Really?Then how much can I get back?
-40 percent of the tx payment that you paid for the reinvestment.
-Where should I go to transact the refund?
-The former tax bureau where you have paid taxes.