税务专用词汇及税收英语对话.docx

税务专用词汇及税收英语对话.docx

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税务专用词汇及税收英语对话

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.

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:

Howdowebeneficiallyinvesttheland-useright?

怎样投资土地使权才合算？

Taxpayer:

Ourcompanyisengagedindevelopmentofrealestate.Recently,weplanedtocooperatewithanothercompanytobuildhouses.Iwouldliketoknowsomethingaboutpayingbusinesstaxforit．

Taxofficial:

Canyouexplainyourplanindetail?

Taxpayer:

Mycompanyprovidestheland-userightandtheotherpartyinveststhemoneyneeded.Attheendofproject,mycompanywillgetapartofthehouses.

Taxofficial:

Thismeansthatyourcompanyexchangestheland-userightfortheownershipofthehouses.Inthiscase,fortransferingtheintangibleasset，yourcompanyshouldpaybusinesstax,equalto5%ofthetransferingincome.lfyouwanttoresellthatpartofthehouses,youneedtopaybusinesstaxandthelandappreciationtax（LAT）againforthetransferofimmovableproperty.

Taxpayer:

Howdowedeterminethetaxableincomeifthetransferdoesnotconductinformofcurrency?

Taxofficial:

Thetaxationbureauwillrefertothelocalsimilarpriceorthecostofhousestodecideyourincome.

Taxpayer:

Willitbeprofitableifthetwocompaniesestablishjointventure?

Taxofficial:

Doyoumeanthatyouinvesttherightasyoursharesinthejointventure?

Taxpayer:

Yes.

Taxofficial:

Itdepends.Ifyourcompanyandyourpartnershareprofits，risksandlossesinproportiontorespectiveshares,youdonotpaybusinesstaxforthetransferofintangibleasset.Thejointventurewillpaythebusinesstaxandthelandappreciationtaxonsellinghouses.

Taxpayer:

Ifwedonotinvolveinmanagementandonlyreceiveincomeordividendsinaproportionorinasolidamount,shouldwepaytax?

Taxofficial:

Inthiscase,yourcompanyisnotconsideredasrealcontribution,soyoushouldpaytaxastheabove.

Taxpayer:

Itlookslikemor