税务专用词汇及税收英语对话.docx
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税务专用词汇及税收英语对话.docx
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税务专用词汇及税收英语对话
税务英语lesson1
Lessen1:
Howtoregisterwiththetaxationbureau?
请问如何办理税务登记?
Taxpayer:
Hello!
Mycompanyisaforeignenterprise,andweareengagedinthedevelopmentofrealestateandthesaleofconstructivematerial.Couldyoutellmehowtoregisterwiththetaxationbureau?
Taxofficial:
I'dliketo.Accordingtowhatyousaid,youneedtopaydifferentkindsoftaxes,suchasbusinesstaxandvalueaddedtax.Soyoushouldregisterwithboththenationalandlocaltaxationbureaurespectively.
Taxpayer:
Whatisthedifferencebetweenthesetwotaxationbureaux?
Andwhyshouldmycompanyregisterwiththematthesametime?
Taxofficial:
Thebiggestdifferenceisthattheyareinchargeofdifferenttaxes.
Taxpayer:
Isee.Isthereanytimerequirementforregistration?
Taxofficial:
Youshouldregisterwiththebureauwithin30daysafteryoureceivebusinesslicense.Taxpayer:
Whatshouldwedointheprocessofregistration?
Taxofficial:
Togetandfillintheapplicationform,andthenpresenttherelateddocumentsaccordingtotheeconomictypeofyourcompany.
Taxpayer:
Canweusethecopyofthosematerials?
Taxofficial:
Yes,youcan.
Taxpayer:
Howlongwillittaketofinishtheregistration?
Taxofficial:
Within30daysafterwereceivetheapplication.Assoonasyourapplicationisapproved,Iwillpersonallynoticeyoutogettheregistrationcertificate.Taxpayer:
Whatisthechargeoftheregistration?
Taxofficial:
40YUAN.
Taxpayer:
Bytheway,couldyoutellmeyourtelephonenumberandworkingtime?
Taxofficial:
Ourtelephonenumberis64004857.Weworkfrom8:
30AMto11:
30AMandfrom1:
30PMto5:
00PM.
Taxpayer:
Thankyou.
Taxofficial:
Youarewelcome.
NewWords
register 登记,注册
taxationbureau 税务局,税务机
bureaux 政府机关,局(复数形式)
enterprise 企业
beengagedin 从事,忙于,参加
realestate 房地产,不动产
suchas 例如
businesstax 营业税
valueaddedtax 增值税
thenationaltaxationbureau 国家税务局
thelocaltaxationbureau 地方税务局
respectively 分别地,各自地
atthesametime 同时
inchargeof 负责
businesslicense 营业执照
applicationform 申请表
prescribe 规定
accordingto 根据
registrationcertificate 登记证
approve 认可,批准,同意
Youarewelcome. 别客气!
税务英语lesson2
Lessen2:
ThedeclarationisfarmoreimportantthanIhaveexpected!
纳税申报比我想象的重要的多!
Taxofficial:
Hello.Youlookunhappy.WhatcanIdoforyou?
Taxpayer:
Mycompanyhasbeenfinedbecausewedidn'tfilethetaxreturns.Butwehavenotgotanyincomeatall.
Taxofficial:
Well,accordingtotheChineselaw,thetaxpayermustfileitstaxreturnswithintheprescribedtime,nomatterwhetherithasbusinessincome.
Taxpayer:
Ifboththetaxpaymentandtaxdeclarationareoverdue,whatwillhappen?
Taxofficial:
Thetaxationbureauwillsetanewdeadlineforthedeclarationandimposeafineonthetaxpayer.Alsoatthesametime,thetaxationbureauwilllevyaoverduepaymentperdayequaltoO.2%oftheoverduetax.
Taxpayer:
Whatwillhappenifthetaxpayerfilesfalsetaxreturns?
Taxofficial:
Ifitisonpurpose,itwillberegardedastaxevasion.Iftheamountdoesnotexceedcertainlimit,thetaxpayerwillbefinedwithinfivetimesasmuchastheamount.Ifthecasereachesthecriminallimit,wewillalsofindoutthetaxpayer'scriminalresponsibility.
Taxpayer:
Whatisthecriminallimit?
Taxofficial:
TheamountexceedstenthousandYUANandexceeds1O%oftheamountthatheshoulddeclare.Thetaxpayerwillalsobechargedascriminalifhefilesfalselyagainafterreceivingadministrativepenaltiestwiceduetofalsedeclaration.
Taxpayer:
Whatwillhappenthen?
Taxofficial:
Thetaxpayerwillbetracedabouthiscriminalresponsibilityinadditiontothefine.
Taxpayer:
Well,thetaxdeclarationisfarmoreimportantthanIhaveexpectedbefore.Whatisthedeadlineforit?
Taxofficial:
Itdependsondifferenttaxes.Forbusinesstax,itisduewithinthefirst10daysofthefollowingmonth.Forindividualincometax,itiswithinthefirst7days.Ifthedeadlineisthevacationorholiday,itcanbeputoffinturn.
Taxpayer:
Whatyouhavesaidisveryimportanttous.Iwishthatwewouldnotbefinedagain.
Taxofficial:
Ihopeso.
NewWords
declaration申报
taxreturn纳税申报表
fine罚款
nomatter不论(连词)
businessincome营业所得,营业收入
deadline截止的期限
imposeon加征(税,义务等)于
levyon征收,征集,强迫收集
overduepayment滞纳金
overdue过期的,过时的
equal相同的,相等的
beequalto与……相同
onpurpose故意地
regardas视作,认为
taxevasion逃税,偷税,漏税
exceed超过……的范围
criminal犯罪的,犯法的
findout追查
criminalresponsibility刑事责任
penalty处罚,罚款
dueto由于,起因于
responsibility责任,职责
inadditionto除了
trace追查,追究
putoff延期,推迟
inturn依次,接连地
individualincometax个人所得税
税务英语lesson
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