税务英语对话

税务英语lesson 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 you tell me how to register with the taxation bureau?

税务英语lesson 2

Lessen 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 you?

Taxpayer: 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 happen?

Tax 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 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 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 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 is the deadline for it?

Tax 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 off in turn.

Taxpayer: What you have said is very important to wish that we would not be fined again.

Taxofficial: I hope so.

New Words

declaration 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