税务专用词汇及税收英语对话讲解.docx

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