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。
Taxpayer : 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 dividends .
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 exempt 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 remains 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 levying 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 deduction.

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