12.境外明星来华演出怎么纳税？
12.how does the actor pay tax when he perform in china
律师：乔治是美国著名的歌唱家。他委托我咨询一下到中国演出怎么纳税？
lawyer: I am the lawyer of Mr. George brown. He is a famous singer in America. He consigned me to consult how to pay tax when he perform in china.
税务局：他是以团体的名义，还是以个人的名义？
Tax official: Is he in the name of group or himself
律师：这在纳税上有什么不同吗？
Lawyer: Are there any different
税务局：有不同的地方，也有相同的地方。
Tax official: yes. Some treatments are the same. Some are different.
律师：能详细介绍一下吗？
Lawyer: can you explain it in detail
税务局：对于营业税来说，两者相同。都是就演出收入减去支付给场地和演出公司以及代理人后的余额征3%。
Tax official: for business tax, it is same to the two conditions. The taxable income is computed as gross income less expense paid to performance place, performance company, and the agent. The ax rate is 3%.
律师：那所得税呐？
Lawyer: what about the income tax
税务局：以团体的名义时，团体应付企业所得税。如果它的帐簿、收支清楚，演员应按薪金收入缴个人所得税。
Tax official: in the case of group, the group should pay enterprise income tax as well as the business tax. If the group establish account book and make clear the receipt and expense, the actor is liable for personal income tax on the salary paid by the group.
律师：如果团体的账簿不能达到要求呐？
Taxpayer: what will happen if the group fail to provide enough account information
税务局：在这种情况下，团体的应税所得由税务局核定，而核定中已考虑到其开支的情况，因此演员不纳税。
Tax official: if the account book is so mess that the tax authority do not get enough information, the tax authority will assess the taxable income. In this case, the actor no longer pay personal income tax.
律师：那以个人的名义呐？
Lawyer: what about in the name of himself
税务局：首先，他要就演出收入交纳营业税，然后还要按纯收入缴个人所得税。
Tax official: at first, he is liable for business tax on the playing income. And than he should pay the personal income tax on his remuneration.
律师：能提供关于个人所得税的详细资料吗？
Lawyer: can you give me some materials about it
税务局：可以。
Tax official: yes, I can do it.
律师：个人所得税是在演出地申报纳税吗？
Lawyer: by the way, is the personal income tax levied on the place of performance
税务局：对！可以在当地申报纳税，也可由演出公司在支付其收入时代扣代缴。
Tax official: yes, he should file the tax return and pay the tax by himself, Or the performance company will withhold the tax when it pays to the actor.
