财税英语-税务专用词汇及税收英语对话
税务专用词汇及税收英语对话
税务英语l e s s o n 1 Lessen 1:How to register with the taxation bureau请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureauTax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureauxAnd why should my company register with them at the same timeTax official: The biggest difference is that they are in charge of different taxes.税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for youTaxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happenTax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returnsTax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limitTax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What will happen thenTax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for itTax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business taxTaxpayer: My company will begin business soon.Could you give me some introduction of the business taxTax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- mentservice,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible assetTax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable incomeTax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advanceTax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donationTax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currencyTax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rateTax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasingTax official: I'd like to.Can you tell me what kind of property your company wants to leaseTaxpayer: We have not decided yet,is that importantTax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organizationTax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible assetTax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirementTax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasingTax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that rightTax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rateTax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detailTaxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currencyTax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint ventureTax official: Do you mean that you invest the right as your shares in the joint venture Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses inasset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay taxTax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity股权转让怎么纳税？Taxpayer: Hello, may I ask you a questionTaxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detailTaxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second caseTaxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable incomeTaxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transferTaxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by usTaxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarterTaxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarterTaxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter Taxpayer: Yes.Tax official: Ok.Is your headquarter a group companyTaxpayer: No.Tax official: Is it an equity controlling companyTaxpayer: No.Tax Official: What is the business scopeTaxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employedTaxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign makerTaxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative officeTax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declarationTax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we doTax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversionTax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this methodTax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxedTax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax董事长的所得如何纳税？Tax official: Can I help youTaxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management positionTaxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you meanTax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on itTax official: Can you provide the regulation of your company and the agreement of board of directorsTaxpayer: Yes , I can .Tax official: Are you American Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's feesTax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remunerationTax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from JapanTax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detailTaxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full yearTax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exitTax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 yearsTax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain itTax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I doTax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,BrownTaxpayer: I have a question to consult with you . Is the subsidy taxed on like salary Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detailMr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on businessMr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroadMr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxationMr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education feesMr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China境外明星来华演出如何纳税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 himselfLawyer: Is there any differenceTax official: Yes.Some treatments are same,and some are different.Lawyer: Can you explain it in detailTax 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 taxTax 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 requirementTax 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 himselfTax 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 taxTax official: Sure.Lawyer: By the way,should the actor declare the prsonal income tax on the place of performanceTax 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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form能指点我填写申报表吗？Tax official: What can I do for youTaxpayer: It is my first time to file the tax return.Can you give me any directionTax official: My pleasure. Look, please fill in your name,nationality and tax code here.Taxpayer: Can I use your pen Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your positionTaxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job Taxpayer: No, I have not. Should I fill in the salary and bonus respectivelyTax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate itTax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myselfTax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or checkTax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial BankTax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsmy pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refundTax official: Please go to Room 1107 and look for Mr.Li.Taxpayer: Is Mr.Li hereMr.Li: I am Li e in and sit down please.What can I do for youTaxpayer: I overpaid the personal income tax last month．Mr.Li: Can you explain it in detailTaxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.Mr.Li: The deduction for income from oversea should be RMB 4000,but you used RMB 800. Is that rightTaxpayer: Yes.That is what I mean.Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.Taxpayer: Are there any other materials neededMr. Li: In addition to the application form, you need to provide the tax payment bill of last month .Taxpayer: Original or copyMr. Li: Both .Taxpayer: When should I hand in those materialsMr. Li: You know ,it will take some time to verify your circumstance . So if you want your tax refund quickly ,you'd better hand it in as soon as possible .Taxpayer: How long will the tax be refundedMr. Li: If you circumstance is true, we will refund the tax within 60 days after receiving your application.Taxpayer: I appreciate your help very much .Mr. Li: You are welcome .New Wordsin charge of 负责管理tax refund 退税refer to 参考，参阅the tax payment bill 纳税缴款单as soon as possible 尽快税务英语lesson 15Lessen 15:Must all the personal income tax be with-held and paid by institution个人所得税都是代扣代缴的吗？。
财税英语
财税英语－税务专用词汇及税收英语对话1.税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区2. 税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau请问如何办理税务登记Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive you tell me how to register with the taxation bureauTax official: I'd like to what you said,you need to pay different kinds of taxes,such as business tax and value added you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureauxAnd why should my company register with them at the same timeTax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registrationTax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materialsTax official: Yes,you can.Taxpayer: How long will it take to finish the registrationTax official: Within 30 days after we receive the soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration？Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: look unhappy. What can I do for youTaxpayer: My company has been fined because we didn't file the tax we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happenTax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the at the same time,the taxation bureau will levy a overdue payment per day equal %of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returnsTax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility. Taxpayer: What is the criminal limitTax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What will happen thenTax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected is thedeadline for itTax official: It depends on different business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very wish that we would not be fined again. Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business taxTaxpayer: My company will begin business you give me some introduction of the business taxTax official: speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible assetTax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable incomeTax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advanceTax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donationTax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currencyTax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rateTax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing租赁财产怎样纳营业税Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasingTax official: I'd like you tell me what kind of property your company wants to lease Taxpayer: We have not decided yet,is that importantTax official: Yes,it is very your company leases movable property and in China sets up organizations related to leasing,your company should pay tax.Taxpayer: Do you mean the representative office by organizationTax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible assetTax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in is leasing immovable property, if the property is located in China.Taxpayer: Any other requirementTax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasingTax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that rightTax official: from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rateTax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right 怎样投资土地使权才合算Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build would like to know something about paying business tax forit．Tax official: Can you explain your plan in detailTaxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currencyTax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint ventureTax official: Do you mean that you invest the right as your shares in the joint venture Taxpayer: Yes.Tax official: It your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay taxTax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity股权转让怎么纳税Taxpayer: Hello, may I ask you a questionTaxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detailTaxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second caseTaxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable incomeTaxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transferTaxofficial: I think so,but it is subject to the national taxation ,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade总机构是自营贸易吗Taxpayer: Welcomed to our representa-tive you received our application for tax exemp-tion presented by usTaxofficial: Yes,we I would like to know some detailed situa-tions of your company. Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarterTaxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarterTaxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter Taxpayer: Yes.Tax official: your headquarter a group companyTaxpayer: No.Tax official: Is it an equity controlling companyTaxpayer: No.Tax Official: What is the business scopeTaxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employedTaxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign makerTaxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice对代表处的征税方法有几种Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative officeTax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declarationTax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we doTax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversionTax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this methodTax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxedTax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax董事长的所得如何纳税Tax official: Can I help youTaxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management positionTaxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager.Taxpayer: What do you meanTax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on itTax official: Can you provide the regulation of your company and the agreement of board of directorsTaxpayer: Yes , I can .Tax official: Are you American Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's feesTax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea我的境外收入纳税吗Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC question is whether I should pay personal income tax on my income from JapanTax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detailTaxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic from oversea will not be taxed on.Taxpayer: What will happen if one have resided in China for a full yearTax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exitTax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 yearsTax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain itTax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I doTax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation哪些补贴可以免税Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to .Tax official: Hold the line, please.. : Li Tong speaking .What can I help you ,BrownTaxpayer: I have a question to consult with you . Is the subsidy taxed on like salary. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad. : Yes.Taxpayer: Is the home leave fare exempt from taxation？. : If it is for an expatriate himself and both the amount and the frequency every year areconsidered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China境外明星来华演出如何纳税Lawyer: Brown is a famous American 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 himselfLawyer: Is there any differenceTax official: treatments are same,and some are different.Lawyer: Can you explain it in detailTax official: Both are the same in paying business tax-able income is calculated as gross income minus the expense paid to the performance place,the performance company and the tax rate is 3%．Lawyer: What about the income taxTax 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 requirementTax 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 himselfTax 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 taxTax official: Sure.Lawyer: By the way,should the actor declare the prsonal income tax on the place of performanceTax official: 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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form能指点我填写申报表吗Tax official: What can I do for youTaxpayer: It is my first time to file the tax you give me any directionTax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen Thank ．Tax official: Then please fill in your working unit and telephone number here. And your positionTaxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job Taxpayer: No, I have not. Should I fill in the salary and bonus respectivelyTax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate itTax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myselfTax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or checkTax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial BankTax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refundTax official: Please go to Room 1107 and look for .Taxpayer: Is here: I am Li in and sit down can I do for youTaxpayer: I overpaid the personal income tax last month．: Can you explain it in detailTaxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.: The deduction for income from oversea should be RMB 4000,but you used RMB 800. Is that rightTaxpayer: is what I mean.Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.Taxpayer: Are there any other materials neededMr. Li: In addition to the application form, you need to provide the tax payment bill of last month .Taxpayer: Original or copyMr. Li: Both .Taxpayer: When should I hand in those materialsMr. Li: You know ,it will take some time to verify your circumstance . So if you want your tax refund quickly ,you'd better hand it in as soon as possible .Taxpayer: How long will the tax be refunded。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister taxation bureaubureaux enterprise be engagedin real estate such as businesstax value added tax the nationaltaxation bureau the localtaxation bureau respectively atthe same time in charge ofbusiness license国家税务局申请表 规定 根据 登记证 认可，批准，同意别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello .You look un happy. What can I do for you?Taxpayer: My compa ny has bee n fined because we did n't file the tax retu rn s.But we have not got any in come at all .Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time ,no matter whether it has bus in ess in come.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxati on bureau will set a new deadli ne for the declarati on and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payme nt per day equal toO.2%of the overdue taxTaxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasi on. If the amount does not exceed certa in limit,the taxpayer will be fined withi n five times as much as the amoun t.If the case reaches the criminal limit,we will also find out the taxpayer's criminal resp on sibility.Taxpayer: What is the crim inal limit?Tax official: The amount exceedsten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely aga in after receiv ing admi nistrative pen alties twice due to false declarati on.Taxpayer: What will happe n the n?Tax official: The taxpayer will be traced about his crim inal resp on sibility in additi on to the application formprescribe accord ingto registrati oncertificate approve You are welcome.fine.Taxpayer: Well , the tax declaration is far more important than I have expectedbefore.What is the deadli ne for it?Tax official: It depe nds on differe nt taxes.For bus in ess tax,it is due with in the first 10 days of the follow ing mon th. For in dividual in come tax, it is with in the first 7 days. If the deadli ne is the vacati on or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined aga in.Taxofficial: I hope so.New Wordsdeclarati on 申报taxreturn纳税申报表fine罚款no matter不论（连词）bus in ess in come 营业所得，营业收入deadli ne截止的期限impose on加征（税，义务等）于levy on征收，征集，强迫收集overdue payme nt 滞纳金overdue过期的，过时的equal相同的，相等的be equal to 与... 相同on purpose 故意地regard as视作，认为tax evasio n逃税，偷税，漏税exceed超过.... 的范围criminal犯罪的，犯法的find out 追查criminal responsibility 刑事责任pen alty处罚，罚款due to由于，起因于responsibility 责任，职责in addition to 除了trace追查，追究put off延期，推迟in turn依次，接连地in dividual in come tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some in troducti on of the bus in ess tax?Taxpayer: My compa ny will beg in bus in ess soon. Could you give me some in troducti on of the bus in ess tax?Tax official: OK.Ge nerally speaki ng,the bus in ess tax is levied on the taxable service,the tran sfer of intan gible asset and the sale of the real estate in China.Taxpayer: What is the taxable service?.Tax official: It is clearly stipulated in the tax law, such as transportation, construction,finance and in sura nce,post and tele-com muni cati on, culture and sport,e nterta inment and service.However it does not in clude the process in g,repair and replace- ment servgbecause they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as pate nt right, kno w-how,copyright,trade mark right and the Ian d-useright,etc.Taxpayer: What about the taxable in come?Tax officid: In most case it is the total income received,including additional fees and charges.Taxpayer: Does that in clude the in come received in adva nee?Tax official: Y es,it is in the tra nsfer of lan d-use right and immovable property. Taxpayer: And what about the don ati on?Tax official: The donation of immovable property is considered as sale , and the taxation bureau will verify the taxable in come.Taxpayer: What should we do if we receive in come in foreig n curre ncy?Tax official: For the finan cial in stituti on s,the in come will be con versed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the qua ner.If your compa ny is not a finan cial in stituti on,your in come will be con versed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the mon th.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%.Taxpayer: What you have said is very helpful,tha nk you.New Wordsgen erally speak ing —般地说，一般而言taxable应纳税的，可征税的service 劳务，服务transfer转让，让与，转移in ta ngible asset 无形资产stipulate规定，订定tran sportatio n 交通运输con structi on建筑安装finance 金融in sura nee 保险post and tele-com muni cati on 由b电通信culture 文化en terta inment 娱乐be subject to应服从…，应受制于… profit利润pate nt right 专利权know-how专有技术，技术秘密copyright版权，著作权trade mark 商标lan d-useright 土地使用权etc等等taxable in come应税收入，计税收入in adva nee 预先donation捐赠，赠送verify核定foreign currency 夕卜币，外汇financial institution 金融机构con verse换算，兑换quarter 季度excha nge rate 汇率item项目tax rate 税率税务英语lesson 4Lessen 4:How to pay bus in ess tax for leas ing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay bus in ess tax for leas ing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease? Taxpayer: We have not decided yet,is that importa nt?Tax official: Yes,it is very important.lf your company leases movable property and in China sets up orga ni zati ons related to leas in g,your compa ny should pay tax.Taxpayer: Do you mea n the represe ntative office by orga ni zati on?Tax official: Not only the representative office,it also includes the management andbus in ess orga ni zati on, work in gplace and the agentTaxpayer: I see. What about leas ing intan gible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requireme nt?Tax official: When calculating the taxable income,we should distinguish the financial leas ing from the operati onal leas ing.Taxpayer: what is the finan cial leas ing?Tax official: It means that the leas ing operati on has a finan cial n ature and the own ership of the leased property will ultimately be passedto the borrower at the end of the leasing period .In this case, the taxable in come is the net value calculated by deduct ing the real cost of the leased asset from the whole in come (in cludi ngad-diti onal fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Y es.Differe nt from the finan cial leas in g,the whole ren tal in come of the operati onal leas ing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much.New Wordslease租赁property 财产movable property 动产set up设立，建立orga ni zati on 机构，团体represe ntative office 代表处working place 作业场所，生产区域age nt代理人finan cial lease 金融租赁operati onal lease 经营租赁nature性质，特征own ership所有权deduct扣除，减除realcost实际成本involve 涉及税务英语lesson 5Lessen 5:How do we ben eficially in vest the lan d-use right?怎样投资土地使权才合算？Taxpayer: Our compa ny is en gaged in developme nt of real estate. Rece ntly,we pla ned to cooperate with another company to build houses.1 would like to know something about pay ing bus in ess tax forit.Tax official: Can you expla in your pla n in detail?Taxpayer: My compa ny provides the lan d-use right and the other party in vests the money n eeded. At the end of project,my compa ny will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the own ership of the houses .In this case,for tran sferi ng the intan gible asset, your compa ny should pay bus in ess tax,equal to 5% of the tran sferi ng in come .lf you want to resell that part of the houses,you n eed to pay bus in ess tax and the land appreciati on tax(LAT)aga in for the tran sfer of immovable property.Taxpayer: How do we determ ine the taxable in come if the tran sfer does not con duct in form of curre ncy?Tax official: The taxati on bureau will refer to the local similar price or the cost of houses to decide your in come.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you in vest the right as your shares in the joint ven ture? Taxpayer: Y es.Tax official: It depends.lf your company and your partner share profits, risks and losses in proport ion to respective shares,you do not pay bus in ess tax for the tran sfer of intan gible asset.The joint ven ture will pay the bus in ess tax and the land appreciati on tax on selli ng houses.Taxpayer: If we do not in volve in man ageme nt and only receive in come or divide nds in a proporti on or in a solid amoun t,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more ben eficial that we establish the formal stock compa ny.Tax official: It is up to you.New Wordscooperate合作，协力，相配合in detail仔细，详细the land appreciation tax（LAT）土地增值税refer to根据，参考joint venture合资企业share股份（名词）分担，分享（动词）proportion 比例in proportion to 按.... 的比例respective各自的，个别的involve 使卷入，使参与divide nd股息，资本红利solid固定的contribution出资入股as the above女口上所述stock compa ny股份公司税务英语lesson 6Lessen 6:How to pay taxes for the tran sfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a questi on?Taxofficial: You are Welcome.Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my compa ny should pay bus in ess tax on the tran sfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not un dersta nd i tTaxofficial: Well , as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the tran sfer of equity is exempt from taxati on.Taxpayer: Can you expla in the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case , it is actually the tran sfer of intan gible asset, so the bus in ess tax is exempt if it is tran sferred for free.Taxpayer: How about the sec ond case?Taxofficial: For the tran sfer of immovable property, bus in ess tax will be levied on no matter whether it is free or not.Taxpayer: If it is for free, how do we determ ine the taxable in come?Taxofficial: The taxati on bureau will assess and determ ine it.Taxpayer: By the way,should we pay en terprise in come tax if we received net in come by the tran sfer?Taxofficial: I think so,but it is subject to the n ati onal taxati on bureau. Fin ally,I would like to remind you to pay stamp tax on the con tract of tran sfer.New wordsequity股本权益，股权combinewith与 ... 合并exempt from免除的，没有义务的treatme nt对待，处置，处理for free免费的，无偿的assess and determ ine核定remi nd提醒stamp tax 印花税Con tract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our represe nta-tive office.Have you received our applicati on for tax exemp-ti on prese nted by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your compa ny.Taxpayer: Well,let me in troduce my office first. We provide liais on service in Chi na for our headquarter.Tax official: Have you accept the con sig nment from other compa nies in cludi ng the clie nts of your headquarter?Taxpayer: No, we have not .Tax official: Do you sig n con tract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selli ng con tract and in voice of your headquarter?Taxpayer: Y es.Tax official: Ok」s your headquarter a group compa ny?Taxpayer: No.Tax official: Is it an equity con trolli ng compa ny?Taxpayer: No.Tax Official: What is the bus in ess scope?Taxpayer: The trade in the field Of telecom muni cati on.Tax official: Is the trade self-employed?Taxpayer: Y es.Tax official: Can you provide the con tract sig ned betwee n your headquarter and the foreig n maker?Taxpayer: Y es,here is the copy.Tax official: Thank you. Well , from the date of signing the contract,I think that the selling is earlier than the purchasing.lt means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in经营，买卖self-employed trade 自营贸易application 申请situatio n状况，事态，情况liaison 联络headquarter总公司，总咅Bcon sig nment委托，寄售on behalf of代表，为了的利益in voice发票，装货清单group compa ny集团公司controlling company 控股公司sig n签定税务英语lesson 8Lessen 8:How many ways to tax on the represe ntative Office?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of tax ing on the represe ntative office?Tax official: Y es. Gen erally speak ing, there are three ways of taxati on, n amely declarati on, verificati on, and con vers ion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the con tracts and commissi ons and can establish acco unt books to make the receipt and expe nse clear. Taxpayer: We can do like that. But sometimes we serve the clients without recordingcommissi ons separately, what shall we doTax official: In age ncy operati on , commissi ons are calculated as the price differe nee of selli ng and purchas ing .Taxpayer: Some con tracts in dicate the commissi ons orpice differe nee , but some do not .Tax official: In this case, if you can provide the whole con tract docume nts, which in troduce the barga in in China ,the taxable commissi ons can be calculated as 3% of the whole con tract turno ver.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My questi on is whether the service provided out of China can be exempt?Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of con vers ion.Taxpayer: What is con vers ion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable in come from your expe nse .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determ ine whether their operati ons are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply accord ing to the former in troducti on and your situati on, and we will decide it after verification .New Wordsdeclarati on 申报verification 核定，核算；核实con vers ion 换算be applicable for 对 ... 适用的commissi on 佣金acco unt book 帐簿receipt 收入age ncy operati on 代理业务price differenee 差价turnover营业额，销售额barga in契约，合同，交易valid有效的，经过正当手续的，正当的，有根据的Proof证据，依据税务英语lesson 9Lessen 9:How does the board preside nt pay pers onal in come tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board preside nt of ABC compa ny. I would like to know somethi ng about pay ing my pers onal in come tax.Tax official: Can you expla in you con diti ons in detail ? I have an obligati on to keep secret for the taxpayer .Taxpayer: I obta in my in come in the form of director's fees and divide nds .Tax official: Do you have any man ageme nt positi on?Taxpayer: No. But the general manager has always been abroad, so I am actually resp on sible for the operati on in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mea n that your pers onal in come actually in cludes three parts: director'sfees, divide nds and salary of gen eral man ager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulati on of your compa ny and the agreeme nt of board of directors ?Taxpayer: Yes , I can .Tax official: Are you America n? Well, the divide nds obta ined by a foreig ner are exempt from taxati on .Taxpayer: Oh, that is good.Tax official: The leftparts of your in come should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my compa ny.Tax official: We can refer to the salary level in the same area, in the similar industry or in the en terprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remun erati on is taxed.Taxpayer: What is the differe nee betwee n the tax on salary and the tax on remun erati on?Tax official: They are differe nt in tax rate and deducti on.Now Wordsboard preside nt 董事长personal in come tax 个人所得税obligati on职责，责任keep secret 保密director's fee 董事费divide nd分红，资本红利；股息positi on 职位the gen eral man ager 总经理abroad在国夕卜in facts事实上regulati on 章程board of directors 董事会refer to 参考，scale规模remun erati on 酬劳，报酬deducti on 扣除税务英语lesson 10Lesse n 10:Should l pay tax on my in come from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC compa ny.My questi on is whether I should pay pers onal in come tax on my in come from Japan?Tax official: Well,it depe nds on how long you have bee n in China.Taxpayer: can you explain it in detail?Taxofficial: Any in dividual who has resided in China for less tha n one year will only n eed to pay tax on his domestic in come .In come from oversea will not be taxed on. Taxpayer: What will happe n if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deduct ing temporary exit.Taxpayer: What is the mea ing of the temporary exit?Tax official: The temporary exit means that any in dividual has left Chi na for less tha n 30 days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any in dividual has resided in China for more tha n one year but less tha n 5 years, he n eeds to pay tax on the in come from oversea but paid within Chi na. Taxpayer: What if I have resided in China for more tha n 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive fullyears ,you will pay tax for all your in come in cludi ng the in come from oversea. If the sixth year is not full,the in come from oversea is exempt;If less tha n 90 days ,the period of five year will be reco un ted.Taxpayer: My n ati on ality is Japa n. If I must pay tax on all sources of in come in both China and Japa n, what should I do?Tax official: In this case, you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefreprese ntatlve 首席代表domestic国内的，境内的reside居留，居住deduct扣除temporary临时的，暂时的exit离境successive 连续的nationality 国籍appreciate感激，重视negotiatio n协商，商议，谈判税务英语lesson 11Lesse n 11:Which kind of subsidy can be exempt from taxati on?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brow n from ABC compa ny .I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaki ng .What can I help you ,Brow n?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowanee, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expe nses.Taxpayer: What about the moving house fee happe ning in the course of leav ing office ? Mr.Li. : The amount actually happe ning can be exempt, but it is un reas on able if the money is paid every month in the n ame of moving house.Taxpayer: How about the allowa nce of trip on bus in ess?Mr.Li. : If you can provide the accurate evide nces to the fares and lodgi ng fees and can prese nt the related stipulati on of your compa ny, it can be exempt.Taxpayer: Does that in elude the allowa nee of trip abroad?Mr.Li. : Y es.Taxpayer: Is the home leave fare exempt from taxati on?Mr.Li. : If it is for an expatriate himself and both the amount and the frequeney every year are eon sidered reas on able, it can be exempt .Taxpayer: What about the language training and ehildren edueation fees?Mr.Li. : If the expe nses happe n withi n China and the amount is reas on able , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreig n taxati on bureau 涉外分局hold the line请稍等（电话用语）subsidy补助金，津贴allowa nee津贴，补偿be reimbursed for the aetual expe nse 实报实销move house 搬家in the eourse of在 .. 的过程中leave offiee去职，离职in the name of 以... 的名义on bus in ess 出差fare车费，船费lodgi ng fee 住宿费stipulation 规定home leave 探亲expatriate居于国外之人，侨民freque ncy 频率中文对照:税务英语lesson 12Lesse n 12:How does the foreig n actor pay tax whe n performi ng in Chi na?境外明星来华演出如何纳税Lawyer: Mr.George Brow n is a famous America n sin ger.As his lawyer」was en trusted to con sult how to pay tax on his perform ing in China.Tax official: Is he in the n ame of group or himself?Lawyer: Is there any differe nee?Tax official: Y es.Some treatme nts are same,a nd some are differe nt.Lawyer: Can you explain it in detail?Tax official: Both are the same in pay ing bus in ess tax.The tax-able in come is calculated as gross in come minus the expe nse paid to the performa nee place,the performa nee compa ny and the age nt.The tax rate is 3%Lawyer: What about the in come tax?Tax official: In the case of group,the group should pay en terprise in come tax. If the group can establish account books and make the receipts and expenses clea, the actor should pay pers onal in come 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 taxati on bureau will assess the taxable in come, Si nce theexpe nse has bee n con sidered in the assessmeithe actor will not pay pers onal in come tax.Lawyer: What about in the n ame of himself?Tax official: First,he should pay bus in ess tax on his total in come. Then he should pay pers onal in come tax on his remun erati on. Can you give me some detailed materials about the pers onal in come tax?Tax official: Sure.Lawyer: By the way,should the actor declare the prsonal in come tax on the place of performa nee?Tax official: Y es.He can file the tax retur n on the place of performa nce,or the performa nee company can withhold the tax when it pays salary to the actor.New Wordsen trust 委托mi nus减去en terprise in come tax 企业所得税fail to不能够，没能够declare 申报withhold扣留，扣款，扣除税务英语lesson 13Lesse n 13:Can you give me some directi ons to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Ca n you give me any directi on?Tax official: My pleasure. Look, please fill in your n ame ,n ati on ality and tax code here. Taxpayer: Can I use your pen? Thank you.okTax official: Then please fill in your worki ng un it and teleph one nu mber here. And your positi on?Taxpayer: Perma nent represe ntative.Tax official: Ok,please fill in your positi on here. And have you any part-time job?Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Y es. Please in dicate the period in which you made your in come. And the in come received in differe nt curre ncy should be also filled in respectively.Taxpayer: I had been back to my motherland temporary shall I indicate it?Tax official: Y es,you should make clear the date of departure and the date whe n you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in.Taxpayer: That is great .Tax official: Please make sure all the items writte n in the form aga in, and the n put on your sig nature or sig nethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time .Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the In dustrial and Commercial Bank」f you use check, you should go to the bank in which you ope n your bank acco unt .Taxpayer: Where is the n earest branch of the In dustrial and Commercial Bank ?Tax official: Go west to the crossroads, the n turn to the south ,and the branch is about 100 meter ahead on the wester n side of the road.New Wordsdirection说明，指导，指引my pleasure非常愿意，十分乐意tax code纳税编码working unit工作单位sig nature 签名。
财税英语税务专用词汇及税收英语.pdf
财税英语-税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话1.税务专用词汇State Administration for Taxation国家税务总局Local Taxation bureau地方税务局Business Tax营业税Individual Income Tax个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing纳税申报taxes payable应交税金the assessable period for tax payment纳税期限the timing of tax liability arising纳税义务发生时间consolidate reporting合并申报the local competent tax authority当地主管税务机关the outbound business activity外出经营活动Tax Inspection Report纳税检查报告tax avoidance逃税tax evasion避税tax base税基refund after collection先征后退withhold and remit tax代扣代缴collect and remit tax代收代缴income from authors remuneration稿酬所得income from remuneration for personal service劳务报酬所得income from lease of property财产租赁所得income from transfer of property财产转让所得contingent income偶然所得resident居民non-resident非居民tax year纳税年度temporary trips out of临时离境flat rate比例税率withholding income tax预提税withholding at source源泉扣缴State Treasury国库tax preference税收优惠the first profit-making year第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise出口型企业technologically advanced enterprise先进技术企业Special Economic Zone经济特区2.税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC:Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer:my company will begin business soon,but I have little knowledgeabout the business tax.Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
税务实用英语(词汇及对话)
税务实用英语词汇National taxation bureau 国家税务局Local Taxation bureau地方税务局税种: Business Tax 营业税 resource tax 资源税stamp tax 印花税Individual Income Tax 个人所得税 Income Tax fo r Enterprises企业所得税Land value appreciation tax 土地增值税urban real estate tax 房产税Tax on vehicles and vessels 车船税Value-added tax 增值税 consumption tax 消费税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间the local competent tax authority 当地主管税务机关the outbound business a ctivity 外出经营活动flat rate 比例税率 fixed rate 定额税率State Treasury 国库 tax preference 税收优惠办税大厅 tax service hall税务登记表 tax registration form税务登记证 tax registration certificate工商营业执照 industrial and commercial business license组织机构代码 organization code certificate身份证 identity card公司的印章 company’s stamp纳税申报 tax return纳税申报表 tax return form纳税人识别号 tax payer ID(identifier)纳税代码 tax code税票 tax receipt发票 invoice税务登记Tax registrationDialogueMr. John, who works in a foreign enterprise, comes to the tax service hall for tax registration.一位在外企工作的约翰先生走进办税服务大厅来办理税务登记。
财税英语-税务专用词汇及税收英语
财税英语－税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话字体：[ 大中小 ] 日期：2008-04-11 浏览次数：1729 保护视力色：1.税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区2. 税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
财税英语专用词汇
财税英语--税收专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Nationwide Taxation Departments 全国税务系统State Council 国务院Ministry of Finance 财政部Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税deed tax 契税stamp tax 印花税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 避税tax evasion 逃税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区tax transparency 税收透明度registration duties 注册税subscription tax 认购税foreign investment and foreign enterprises 外商投资和外国企业pre-tax deduction 税前扣除tax payment for loan repayment 以税还贷rational tax burden 合理税负proactive fiscal policy 积极财政政策rural tax for fee reform 农村税费改革。
税务专用词汇及税收英语对话word版本
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction,finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,nomatter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of housesto decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture?Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application fortax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees,dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ? Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引。
税务专用词汇及税收英语对话汇总
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bringprofit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership ofperiod.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for thismethod?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know somethingabout paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration?Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income fromJapan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ?Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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?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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here.Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refund?Tax official: Please go to Room 1107 and look for Mr.Li.Taxpayer: Is Mr.Li here?Mr.Li: I am Li e in and sit down please.What can I do for you?Taxpayer: I overpaid the personal income tax last month．Mr.Li: Can you explain it in detail?Taxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.Mr.Li: The deduction for income from oversea should be RMB 4000,but you used RMB 800. Is that right?。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to thefine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- mentservice,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的——service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于…profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture?Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on nomatter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter?Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear. Taxpayer: We can do like that. But sometimes we serve the clients without recordingcommissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary?Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ? Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And yourposition?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively. Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes.Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company. Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time? Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as 例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property.Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于…profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax.Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of thehouses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture?Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份 (名词) 分担，分享 (动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权 combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter?Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , butsome do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt?Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations aretaxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的 Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager.Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration?Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on.Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li.Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary?Mr.Li. : It is different from salary, and there are many exemptions for the foreigners .Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ?Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等 (电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here.Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-timejob?Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in.Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time .Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to thefine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- mentservice,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的叮叮小文库service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于…profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture?Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on nomatter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter?Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear. Taxpayer: We can do like that. But sometimes we serve the clients without recordingcommissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary?Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ? Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And yourposition?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time? Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want toTax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ? Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 ofTax 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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refund?Tax official: Please go to Room 1107 and look for Mr.Li.Taxpayer: Is Mr.Li here?Mr.Li: I am Li e in and sit down please.What can I do for you?Taxpayer: I overpaid the personal income tax last month．Mr.Li: Can you explain it in detail?Taxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.Mr.Li: The deduction for income from oversea should be RMB 4000,but you used RMB 800. Is that right?Taxpayer: Yes.That is what I mean.Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.Taxpayer: Are there any other materials needed ?Mr. Li: In addition to the application form, you need to provide the tax payment bill of last month .Taxpayer: Original or copy?Mr. Li: Both .。
财税情景英语对话
1、请问如何办理税务登记？2、How do I register with the tax authority纳税人：您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。
请问如何办理税务登记？Taxpayer: Hello, My company is a foreign investment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority？税务局：你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。
Tax official: I like to do. According to what you said, your businesses are subject to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.纳税人：这两个局有什么区别吗？为什么要同时在两个局登记？Taxpayer: what is the difference between the two tax authorities. Why should my company register with the two tax authorities at same time 税务局：最大的区别就是负责的税种不同。
Tax official: the biggest difference is that two tax authorities administer different kinds of tax.纳税人：税务登记在时间上有什么要求吗？Taxpayer: I see. What is the time requirement for the tax registration.税务局：在领取营业执照后30日内提出申请。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bringprofit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership ofperiod.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for thismethod?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know somethingabout paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The le of your income should be divided into director's fees and salaries. Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ?Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 theexpense 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 tax return on the place of performance,or the performance company can withhold the tax when it pays salary to the actor.New Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refund?Tax official: Please go to Room 1107 and look for Mr.Li.Taxpayer: Is Mr.Li here?Mr.Li: I am Li e in and sit down please.What can I do for you?Taxpayer: I overpaid the personal income tax last month．Mr.Li: Can you explain it in detail?Taxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.Mr.Li: The deduction for income from oversea should be RMB 4000,but you used RMB 800. Is that right?Taxpayer: Yes.That is what I mean.。
税务专用词汇及税收英语对话
精心整理税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment perTaxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days offinebusiness income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为trace税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,theTaxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的patent right 专利权know-how 专有技术，技术秘密copyright 版权，着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定itemTaxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax.Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).lease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownershipTax official: Do you mean that you invest the right as your shares in the joint venture?Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,thefree.Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.withLessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Tax official: Can you provide the selling contract and invoice of your headquarter?Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请sign对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt?Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿validTax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Taxpayer: What is the difference between the tax on salary and the tax on remuneration?Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任scale税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住exitTax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li.Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary?Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad? Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fareLawyer: 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: 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.withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refund? Tax official: Please go to Room 1107 and look for Mr.Li.Is that right?Taxpayer: Yes.That is what I mean.Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.Taxpayer: Are there any other materials needed ?Mr. Li: If you circumstance is true, we will refund the tax within 60 days after receiving your application.Taxpayer: I appreciate your help very much .Mr. Li: You are welcome .New Wordsin charge of 负责管理．IsTax official: Yes.Actually , all the organizations in China must withhold personal income tax when they pay salary to their employees,except embassy.Taxpayer: Does it mean that all the personal income taxes are withheld?Tax official: Not absolutely.Chinaese tax laws also stipulate the obligation of the payee.Taxpayer: How to decide that the income belogs to one time, if it is received continuously ? Tax official: All the income received in one month belongs to one time .Taxpayer: Are there any other cases in which the taxpayer needs to file the tax return himself ?Tax official: Yes. In the third case, the individual must file the tax return if he receives income without withholding party, such as income from oversea .absolutely 绝对地，完全地contribution fee 稿酬charted right 特许权continuously 连续性地税务英语lesson 16Lessen 17:Can I enjoy the treatment of the tax treaty?我能享受税收协定的待遇吗？Taxpayer: Less than half a year.Tax official: Can you provide your passport and credential? Taxpayer: Yes,here you are.Tax official: What is your job in your office?Taxpayer: I come to China for investigation.Taxpayer: It depends. The headquarter plans to appoint me as the chiefrepresentative of the office, but it has not been ratified formally .Tax official: Whether you can enjoy the exemption or not will depend on this appointment .Taxpayer: What do you mean?Tax official: Only the temporary resident can enjoy the tax treaty. If finally you are the permanent representative, you will lose the qualificetion for it .Lessen 16:What tax should I pay on my house?我的房产要缴什么税？Tax official: Nice to see you again. How are you going?Taxpayer: Fine, thank you.I bought a new house recently and I would like to know something about paying taxes on it.Taxpayer: I have no idea.Taxofficial: As the exhibitor of the contract, you should pay the stamp tax at 0.05% of the total amount of transaction .Taxpayer: What is the time requirement for the stamp tax declaration?Tax official: Within first 1O days of every quarter. And as the owner of house, you should pay the urban estate tax at 1.2% of the original price of the house every year. As you are a foreigner, 30% of the tax can be reducted. By the way, is your house rent out or used forfrequently.New Wordsthe contract tax 契税administration 管理部门tax paid proof 完税证明exhibitor 出示者，展出者urban estate tax 城市房地产税original 原始的，最初的grant 同意给予，允许。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time? Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want toTax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ? Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税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 ofTax 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 Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refund?Tax official: Please go to Room 1107 and look for Mr.Li.Taxpayer: Is Mr.Li here?Mr.Li: I am Li e in and sit down please.What can I do for you?Taxpayer: I overpaid the personal income tax last month．Mr.Li: Can you explain it in detail?Taxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax, I did not separate the domestic income from the income from oversea.Mr.Li: The deduction for income from oversea should be RMB 4000,but you used RMB 800. Is that right?Taxpayer: Yes.That is what I mean.Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.Taxpayer: Are there any other materials needed ?Mr. Li: In addition to the application form, you need to provide the tax payment bill of last month .Taxpayer: Original or copy?Mr. Li: Both .。
财税情景英语对话
财税情景英语对话(总10页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--1、请问如何办理税务登记？2、How do I register with the tax authority纳税人：您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。
请问如何办理税务登记？Taxpayer: Hello, My company is a foreign investment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority税务局：你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。
Tax official: I like to do. According to what you said, your businesses are subject to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.纳税人：这两个局有什么区别吗为什么要同时在两个局登记Taxpayer: what is the difference between the two tax authorities. Why should my company register with the two tax authorities at same time税务局：最大的区别就是负责的税种不同。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises
外商投资企业和外国企业所得税
tax returns filing 纳税申报
income from lease of property 财产租赁所得
income from transfer of property 财产转让所得
contingent income 偶然所得
resident 居民
non-resident 非居民
tax year 纳税年度
纳税人：预收的价款也计算在内吗？
Taxpayer: does that include the turnover received in advance?
税务局：对于无形资产和不动产是这样。
Tax official: yes, it does in the case of transfer of the intangible
taxes payable 应交税金
the assessable period for tax payment 纳税期限
the timing of tax liability arising 纳税义务发生时间
consolidate reporting 合并申报
the local competent tax authority 当地主管税务机关
immovable property. But the turnover will be assessed by the tax authority.
纳税人：收款是外币怎么办？
Taxpayer: what can we do if we receive turnover in the form of foreign
the immovable property within china .
纳税人：什么是应税业务？
Taxpayer: what do you mean by the taxable services?
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
mean by the intangible asset?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official: it means the royalties, include patent right, proprietary
technology, copy right, trademark right, and so on.
is from 5% to 20%.
纳税人：您说的对我太有帮助了，谢谢！
Taxpayer: what you have said is very helpful, thank you
the outbound business activity 外出经营活动
Tax Inspection Report 纳税检查报告
tax avoidance 逃税
tax evasion 避税
tax base 税基
refund after collection 先征后退
财税英语－税务专用词汇及税收英语对话
1.税务专用词汇
State Administration for Taxation 国家税务总局
Local Taxation bureau 地方税务局
Business Tax 营业税
Individual Income Tax 个人所得税
withhold and remit tax 代扣代缴
collect and remit tax 代收代缴
income from authors remuneration 稿酬所得
income from remuneration for personal service 劳务报酬所得
assets or immovable property .
纳税人：无偿赠送呐？
Taxpayer: and what about the donation?
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the
that the Taxable item happened .
纳税人：营业税税率是多少？
Taxpayer: how about the tax rate?
税务局：一般是3%到达5%，娱乐业是5%到20%。
Tax official: in general, the rate is from 3% to 5%, but the entertainment
2. 税收英语对话――营业税
标题：能介绍一下营业税的知识吗
TOPIC: Would you please give the general introduction of the business tax?
对话内容：
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
Tax official: I will try my best. Generally speaking ,the business tax is
levied on the taxable service ,the transfer of intangible asset and sale of
Taxpayer: my company will begin business soon, but I have little knowledge
about the business tax. Can you introduce it?
税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
include the processing, repairs, and replacement services, for they are subject
to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer: it is easy to understand the immovable property, but what do you
temporary trips out of 临时离境
flat rate 比例税率
withholding income tax 预提税
withholding at source 源泉扣缴
State Treasury 国库
tax preference 税收优惠
the first profit-m源自king year 第一个获利年度
纳税人：计税收入如何确定？
Taxpayer: what about the tax base?
税务局：大多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received,
including additional fees and charges.
refund of the income tax paid on the reinvested amount 再投资退税
export-oriented enterprise 出口型企业
technologically advanced enterprise 先进技术企业
Special Economic Zone 经济特区
currency?
税务局：按收入当日或当月一日的汇率换算。
Tax official: you can transfer the foreign currency into Reminbi at
exchange rate based upon either the date or the first day of the month,
Tax official: they are the definite items stipulated by the law, such as the
transportation, construction, finance , insurance and the like .they do not