税务专用词汇及税收英语对话.docx

1、税务专用词汇及税收英语对话税务英语lesson 1Lessen 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 offic

2、ial: Id 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 com

3、pany 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

4、: 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 tak

5、e 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 yo

6、u 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 en

7、gaged 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 business license 营业执照 application form 申请表 prescribe 规定 according to 根据 registration certi

8、ficate 登记证 approve 认可， 批准，同意 You are welcome. 别客气！ 税务英语lesson 2Lessen 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 didnt file the tax returns.But we have not g

9、ot 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 s

10、et 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 regard

11、ed 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 taxpayers criminal responsibility. Taxpayer: What is the criminal limit? Tax official: The amount exceeds

12、 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

13、 criminal responsibility in addition to the fine. Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it? Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual i

14、ncome tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn. Taxpayer: What you have said is very importanttous.I 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

15、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 in turn 依次，接连地 individual income tax 个人所得税 税务英语lesson