税务专用词汇及税收英语对话讲解.docx
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税务专用词汇及税收英语对话讲解
税务英语lesson1
Lessen1:
Howtoregisterwiththetaxationbureau?
请问如何办理税务登记?
Taxpayer:
Hello!
Mycompanyisaforeignenterprise,andweareengagedinthedevelopmentofrealestateandthesaleofconstructivematerial.Couldyoutellmehowtoregisterwiththetaxationbureau?
Taxofficial:
I'dliketo.Accordingtowhatyousaid,youneedtopaydifferentkindsoftaxes,suchasbusinesstaxandvalueaddedtax.Soyoushouldregisterwithboththenationalandlocaltaxationbureaurespectively.
Taxpayer:
Whatisthedifferencebetweenthesetwotaxationbureaux?
Andwhyshouldmycompanyregisterwiththematthesametime?
Taxofficial:
Thebiggestdifferenceisthattheyareinchargeofdifferenttaxes.
Taxpayer:
Isee.Isthereanytimerequirementforregistration?
Taxofficial:
Youshouldregisterwiththebureauwithin30daysafteryoureceivebusinesslicense.Taxpayer:
Whatshouldwedointheprocessofregistration?
Taxofficial:
Togetandfillintheapplicationform,andthenpresenttherelateddocumentsaccordingtotheeconomictypeofyourcompany.
Taxpayer:
Canweusethecopyofthosematerials?
Taxofficial:
Yes,youcan.
Taxpayer:
Howlongwillittaketofinishtheregistration?
Taxofficial:
Within30daysafterwereceivetheapplication.Assoonasyourapplicationisapproved,Iwillpersonallynoticeyoutogettheregistrationcertificate.Taxpayer:
Whatisthechargeoftheregistration?
Taxofficial:
40YUAN.
Taxpayer:
Bytheway,couldyoutellmeyourtelephonenumberandworkingtime?
Taxofficial:
Ourtelephonenumberis64004857.Weworkfrom8:
30AMto11:
30AMandfrom1:
30PMto5:
00PM.
Taxpayer:
Thankyou.
Taxofficial:
Youarewelcome.
NewWords
register 登记,注册
taxationbureau 税务局,税务机
bureaux 政府机关,局(复数形式)
enterprise 企业
beengagedin 从事,忙于,参加
realestate 房地产,不动产
suchas 例如
businesstax 营业税
valueaddedtax 增值税
thenationaltaxationbureau 国家税务局
thelocaltaxationbureau 地方税务局
respectively 分别地,各自地
atthesametime 同时
inchargeof 负责
businesslicense 营业执照
applicationform 申请表
prescribe 规定
accordingto 根据
registrationcertificate 登记证
approve 认可,批准,同意
Youarewelcome. 别客气!
税务英语lesson2
Lessen2:
ThedeclarationisfarmoreimportantthanIhaveexpected!
纳税申报比我想象的重要的多!
Taxofficial:
Hello.Youlookunhappy.WhatcanIdoforyou?
Taxpayer:
Mycompanyhasbeenfinedbecausewedidn'tfilethetaxreturns.Butwehavenotgotanyincomeatall.
Taxofficial:
Well,accordingtotheChineselaw,thetaxpayermustfileitstaxreturnswithintheprescribedtime,nomatterwhetherithasbusinessincome.
Taxpayer:
Ifboththetaxpaymentandtaxdeclarationareoverdue,whatwillhappen?
Taxofficial:
Thetaxationbureauwillsetanewdeadlineforthedeclarationandimposeafineonthetaxpayer.Alsoatthesametime,thetaxationbureauwilllevyaoverduepaymentperdayequaltoO.2%oftheoverduetax.
Taxpayer:
Whatwillhappenifthetaxpayerfilesfalsetaxreturns?
Taxofficial:
Ifitisonpurpose,itwillberegardedastaxevasion.Iftheamountdoesnotexceedcertainlimit,thetaxpayerwillbefinedwithinfivetimesasmuchastheamount.Ifthecasereachesthecriminallimit,wewillalsofindoutthetaxpayer'scriminalresponsibility.
Taxpayer:
Whatisthecriminallimit?
Taxofficial:
TheamountexceedstenthousandYUANandexceeds1O%oftheamountthatheshoulddeclare.Thetaxpayerwillalsobechargedascriminalifhefilesfalselyagainafterreceivingadministrativepenaltiestwiceduetofalsedeclaration.
Taxpayer:
Whatwillhappenthen?
Taxofficial:
Thetaxpayerwillbetracedabouthiscriminalresponsibilityinadditiontothefine.
Taxpayer:
Well,thetaxdeclarationisfarmoreimportantthanIhaveexpectedbefore.Whatisthedeadlineforit?
Taxofficial:
Itdependsondifferenttaxes.Forbusinesstax,itisduewithinthefirst10daysofthefollowingmonth.Forindividualincometax,itiswithinthefirst7days.Ifthedeadlineisthevacationorholiday,itcanbeputoffinturn.
Taxpayer:
Whatyouhavesaidisveryimportanttous.Iwishthatwewouldnotbefinedagain.
Taxofficial:
Ihopeso.
NewWords
declaration申报
taxreturn纳税申报表
fine罚款
nomatter不论(连词)
businessincome营业所得,营业收入
deadline截止的期限
imposeon加征(税,义务等)于
levyon征收,征集,强迫收集
overduepayment滞纳金
overdue过期的,过时的
equal相同的,相等的
beequalto与……相同
onpurpose故意地
regardas视作,认为
taxevasion逃税,偷税,漏税
exceed超过……的范围
criminal犯罪的,犯法的
findout追查
criminalresponsibility刑事责任
penalty处罚,罚款
dueto由于,起因于
responsibility责任,职责
inadditionto除了
trace追查,追究
putoff延期,推迟
inturn依次,接连地
individualincometax个人所得税
税务英语lesson3
Lessen3:
Couldyougivemesomeintroductionofthebusinesstax?
Taxpayer:
Mycompanywillbeginbusinesssoon.Couldyougivemesomeintroductionofthebusinesstax?
Taxofficial:
OK.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandthesaleoftherealestateinChina.
Taxpayer:
Whatisthetaxableservice?
.
Taxofficial:
Itisclearlystipulatedinthetaxlaw,suchastransportation,construction,financeandinsurance,postandtele-communication,cultureandsport,entertainmentandservice.Howeveritdoesnotincludetheprocessing,repairandreplace-mentservice,becausetheyaresubjecttothevalueaddedtax.
Taxpayer:
Itiseasytounderstandtherealestate,butwhatistheintangibleasset?
Taxofficial:
Itmeanstheassetthatisnotintheformofmaterialobjectbutcanbringprofit,suchaspatentright,know-how,copyright,trademarkrightandtheland-useright,etc.
Taxpayer:
Whataboutthetaxableincome?
Taxofficid:
Inmostcase,itisthetotalincomereceived,includingadditionalfeesandcharges.
Taxpayer:
Doesthatincludetheincomereceivedinadvance?
Taxofficial:
Yes,itisinthetransferofland-userightandimmovableproperty.
Taxpayer:
Andwhataboutthedonation?
Taxofficial:
Thedonationofimmovablepropertyisconsideredassale,andthetaxationbureauwillverifythetaxableincome.
Taxpayer:
Whatshouldwedoifwereceiveincomeinforeigncurrency?
Taxofficial:
Forthefinancialinstitutions,theincomewillbeconversedtoRMBattheexchangerateofeitherthedateonwhichthetaxableitemhappenedortheendofthequaner.Ifyourcompanyisnotafinancialinstitution,yourincomewillbeconversedintoRMBattheexchangerateofeitherthedateonwhichthetaxableitemhappenedorthefirstdayofthemonth.
Taxpayer:
Howaboutthetaxrate?
Taxofficial:
Ingeneral,therateisfrom3%t05%.Fortheentertainment,itisfrom5%to20%.
Taxpayer:
Whatyouhavesaidisveryhelpful,thankyou.
NewWords
generallyspeaking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
intangibleasset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
postandtele-communication邮电通信
culture文化
entertainment娱乐
besubjectto应服从…,应受制于…
profit利润
patentright专利权
know-how专有技术,技术秘密
copyright版权,著作权
trademark商标
land-useright土地使用权
etc等等
taxableincome应税收入,计税收入
inadvance预先
donation捐赠,赠送
verify核定
foreigncurrency外币,外汇
financialinstitution金融机构
converse换算,兑换
quarter季度
exchangerate汇率
item项目
taxrate税率
税务英语lesson4
Lessen4:
Howtopaybusinesstaxforleasing?
租赁财产怎样纳营业税?
Taxpayer:
Hello,Iamfromafor-eigncompany,wouldyoutellmesomethingabouthowtopaybusinesstaxforleasing?
Taxofficial:
I'dliketo.Canyoutellmewhatkindofpropertyyourcompanywantstolease?
Taxpayer:
Wehavenotdecidedyet,isthatimportant?
Taxofficial:
Yes,itisveryimportant.IfyourcompanyleasesmovablepropertyandinChinasetsuporganizationsrelatedtoleasing,yourcompanyshouldpaytax.
Taxpayer:
Doyoumeantherepresentativeofficebyorganization?
Taxofficial:
Notonlytherepresentativeoffice,italsoincludesthemanagementandbusinessorganization,workingplaceandtheagent.
Taxpayer:
Isee.Whataboutleasingintangibleasset?
Taxofficial:
IftheintangibleassetisusedinChina,theleasingoperationistaxable,nomatterwhetherthecompanyhasorganizationsinChina.Soisleasingimmovableproperty,ifthepropertyislocatedinChina.
Taxpayer:
Anyotherrequirement?
Taxofficial:
Whencalculatingthetaxableincome,weshoulddistinguishthefinancialleasingfromtheoperationalleasing.
Taxpayer:
whatisthefinancialleasing?
Taxofficial:
Itmeansthattheleasingoperationhasafinancialnatureandtheownershipoftheleasedpropertywillultimatelybepassedtotheborrowerattheendoftheleasingperiod.Inthiscase,thetaxableincomeisthenetvaluecalculatedbydeductingtherealcostoftheleasedassetfromthewholeincome(includingad-ditionalfees).
Taxpayer:
Theoperationalleasingdoesnotinvolvetheownership,isthatright?
Taxofficial:
Yes.Differentfromthefinancialleasing,thewholerentalincomeoftheoperationalleasingistaxable.
Taxpayer:
Howaboutthetaxrate?
Taxofficial:
Itis5%.
Taxpayer:
Thankyouverymuch.
NewWords
lease租赁
property财产
movableproperty动产
setup设立,建立
organization机构,团体
representativeoffice代表处
workingplace作业场所,生产区域
agent代理人
financiallease金融租赁
operationallease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lesson5
Lessen5:
Howdowebeneficiallyinvestthela