How does the foreign actor pay tax when performing in China？

　　Lawyer：Mr.George Brown is a famous American singer.As his lawyer，I was entrusted to consult how to pay tax on his performing in China.

　　Tax official：Is he in the name of group or himself？

　　Lawyer：Is there any difference？

　　Tax official：Yes.Some treatments are same，and some are different.

　　Lawyer：Can you explain it in detail？

　　Tax official：Both are the same in paying business tax.The tax-able income is calculated as gross income minus the expense paid to the performance place，the performance company and the agent.The tax rate is 3%.

　　Lawyer：What about the income tax？

　　Tax official：In the case of group，the group should pay enterprise income tax. If the group can establish account books and make the receipts and expenses clear，the actor should pay personal income tax on the salary paid by the group.

　　Taxpayer：What will happen if the group‘s account book fails to meet the requirement？

　　Tax official：In this case，the taxation bureau will assess the taxable income， Since the expense has been considered in the assessment，the actor will not pay personal income tax.

　　Lawyer：What about in the name of himself？

　　Tax official： First，he should pay business tax on his total income. Then he should pay personal income tax on his remuneration. Can you give me some detailed materials about the personal income tax？

　　Tax official：Sure.

　　Lawyer：By the way，should the actor declare the prsonal income tax on the place of performance？

　　Tax official：Yes.He can file the tax return on the place of performance，or the performance company can withhold the tax when it pays salary to the actor.

　　New Words

　　entrust 委托

　　minus 減去

　　enterprise income tax 企業(yè)所得稅

　　fail to 不能夠，沒能夠

　　declare 申報(bào)

　　withhold 扣留，扣款，扣除

　　中文對照：

境外明星來華演出怎么納稅？

　　律師：喬治是美國著名的歌唱家。他委托我咨詢一下到中國演出怎么納稅？

　　稅務(wù)局：他是以團(tuán)體的名義，還是以個(gè)人的名義？

　　律師：這在納稅上有什么不同嗎？

　　稅務(wù)局：有不同的地方，也有相同的地方。

　　律師：能詳細(xì)介紹一下嗎？

　　稅務(wù)局：對于營業(yè)稅來說，兩者相同。都是就演出收入減去支付給場地和演出公司以及代理人后的余額征3%.

　　律師：那所得稅吶？

　　稅務(wù)局：以團(tuán)體的名義時(shí)，團(tuán)體應(yīng)付企業(yè)所得稅。如果它的帳簿、收支清楚，演員應(yīng)按薪金收入繳個(gè)人所得稅。

　　律師：如果團(tuán)體的賬簿不能達(dá)到要求吶？

　　稅務(wù)局：在這種情況下，團(tuán)體的應(yīng)稅s所得由稅務(wù)局核定，而核定中已考慮到其開支的情況，因此演員不納稅。

　　律師：那以個(gè)人的名義吶？

　　稅務(wù)局：首先，他要就演出收入交納營業(yè)稅，然后還要按純收入繳個(gè)人所得稅。

　　律師：能提供關(guān)于個(gè)人所得稅的詳細(xì)資料嗎？

　　稅務(wù)局：可以。

　　律師：個(gè)人所得稅是在演出地申報(bào)納稅嗎？

　　稅務(wù)局：對！可以在當(dāng)?shù)厣陥?bào)納稅，也可由演出公司在支付其收入時(shí)代扣代繳。