税务专用词汇及税收英语对话

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 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 Words

register 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 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: 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.