評論
打印
New Words
新單詞
tip n.
末端
estuary n.
江口灣
triangle-shaped adj.
三角形的
juncture n.
接合點，交界處
preferential adj.
優惠的
circulation n.
流通
institution n.
機構
ensure v.
保證，擔保
municipality n.
市政府，市政當局
allot v.
分配
exceed v.
超過
consolidate v.
把．．．合成一體
Phrases & Expressions
短語
Municipal People's Government
市人民政府
be blessed with
具有
differential tax rate
差別稅率
exempt from
免除
paid-in capital
投入資本
working fund
營運資金，周轉金
Z:Welcome to Shanghai, Mr.Grant. This is a map of Shanghai and here is the new district of Pudong.
張：格蘭特先生，歡迎您到上海來。這是上海市地圖，這兒就是浦江新區，
It is situated on the eastern side of the Huang-pu River and at the southeastern tip of the estuary of the Yangtze River.
坐落在黃浦江以東，長江口西南。
G:Yes. Pudong New Area is a triangle-shaped area close to Shanghai City.
喬：嗯，浦東新區是緊靠上海市市區的一塊三角形地區。
People say that it is located at the juncture of the golden coast of China and the golden waterway. How big is it?
處在被稱為中國黃金海岸與黃金水道的交匯處。浦東新區有多大？
Z:It covers a designed area of 518 square kilometers. The New District of Pudong is blessed with a coast of 65 kilometers long alongside the Yangtze River.
張：規劃面積為518平方公里，浦東新區有65公里長的沿江岸線。
G:Could you tell me how much foreign investment has been attracted to Pudong New Area?
喬：你能告訴我到目前為止，浦東新區已吸引多少外資？
Z:By the end of 1992, more than 700 enterprises with foreign investment had been established with a total investment value of US $3.5 billion.
張：到1992年年底，浦東新區共有外商投資企業700多家，總投資近35億美元。
G:We're informed that some world-famous multinational corporations have made their appearance, too.
喬：我們聽說一些國際著名的跨國公司也已經落戶新區。
Z:Yes, that's true. Meanwhile, the district has attracted 1200 domestically invested enterprises with a total investment value of RMB 9 billion yuan.
張：是，是這樣。而且，區內國內投資企業達1200多個，總投資90億人民幣。
G:Suppose if our bank corporation decides to invest in Pudong New Area, what preferential policies can we enjoy?
喬：假如我們銀行集團來浦東新區投資，可享受哪些優惠政策。
Z:Quite a few.
張：你們可享受多項優惠政策。
G:Will foreign currencies be in free circulation?
喬：各國貨幣可自由流通嗎？
Z:Yes. A free trade area will be set up in Waigaoqiao of the New District of Pudong.
張：可以。浦東新區外高橋梁設立自由貿易區。
Within the area, special preferential policies will be adopted such as free circulation of foreign currencies.
在這個區域里，實行各國貨幣自由流通等特別優惠的政策。
G:How about international trade institutions?
喬：那成立外資國際貿易機構呢？
Z:Establishment of international trade institutions with domestic and foreign investment is also one of the the special preferential policies.
張：成立外資或合資的國際貿易機構也是特別優惠政策中的一項。
G:And banks, financial firms?
喬：銀行與財務公司呢？
Z:Foreign bank branches will be allowed to be opened in Shanghai,
張：允許外資在整個上海范圍內開辦外資銀行分行等金融機構，
including the New District of Pudong.
包括浦東新區，
Several foreign bank branches will be allowed to be established in accordance with the actual needs of Pudong development.
根據開發浦東的實際需要，允許若干外國銀行設立分行。
G:The income tax of Chinese-foreign joint ventures will be charged at a deducted rate.
喬：中外合資企業享受減免所得稅的優惠政策。
How about wholly foreign-owned banks?
外國的獨資銀行呢？
Z:Quite the same. The existing income tax rate for foreign banks will be appropriately reduced and differential tax rate will be adopted for different businesses to ensure the normal operation of foreign banks in the city.
張：差不多。為保證外資銀行的正常營運，適當降低外資銀行的所得稅，并按不同的業務實行差別稅率.
G:Would you please be more specific?
喬：請您再具體談談。
Z:Let's refer to Regulations of the Shanghai Municipality for the Encouragement of Foreign Investment in the Pudong New Area.
張：讓我們看一下<<上海市鼓勵外商投資浦東新區的若干稅定>>。
Article 7 reads:Foreign-invested banks and finance companies with capital paid according to the regulations and working funds allotted to branches of foreign invested banks from their head offices totalling over US
第七條上講：外資銀行，財務公司等金融機構按規定投入資本和外資銀行分行由總行投入營運資金超過
$10 million with business period exceeding 10 years shall pay at the reduced rate of 15% of the enterprise income tax and shall be exempt from the income tax in the first profit-making year and pay 50%
1 000萬美元，經營期限10年以上，其經營所得稅按15%的稅率增收企業稅，從第一個獲利年的所得稅中減免，以后減半。
reduction for the second and third years if their paid-in capital working funds will not be cut down within a period of 10 years.
如果他們在10年期內不減少其投入資本或營運資金的，以后減半。
G:I see. Then how about income tax on loan business?
喬:噢,從事貸款業務取得的收入交稅稅金有什么特殊規
Z:What I know exactly is that foreign-invested bank
張:我明確了解的是:外資銀
as we as Chinese-foreign jointly-invested banks and finance companies shall pay the consolidated industrial and commercial tax at the rate of
中外合資銀行及財務公司等金融機構從事貸款業務取得的收入,按3
on income from loan business and at the rate of 5% on income from other financial businesses.
稅率征收工商統一稅.從事其它金融業務所得的收入,按50%的稅率征收工商統一
G:I understand.
喬：噢，我明白了。
