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. 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 com

4、pany has been fined because we didnt 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 declara

5、tion 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 f

6、iles 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 taxpayers criminal responsibil

7、ity. 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:

8、 What will happen then? Tax official: The taxpayer will be traced about his 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,

9、it is due within the first 10 days of the following month. For individual income 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.

10、New Words declaration 申报 taxreturn 纳税申报表 fine 罚款 no matter 不论（连词） business 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 f

11、ind 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 3Lessen 3: Could you give me some introduction of the business tax? Taxpayer: My company will begin business s

12、oon.Could you give me some introduction of the business tax? Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China. Taxpayer: What is the taxable service? . Tax official: It is clearly stipulate

13、d in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax. Taxpayer: It is easy to u

14、nderstand the real estate,but what is the intangible asset? Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc. Taxpayer: What about the taxable income? Tax officid: In mo

15、st case，it is the total income received,including additional fees and charges. Taxpayer: Does that include the income received in advance? Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation? Tax official: The donation of immovable

16、property is considered as sale，and the taxation bureau will verify the taxable income. Taxpayer: What should we do if we receive income in foreign currency? Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable i

17、tem happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month. Taxpayer: How about the tax rate? Tax official: In general,the rate is

18、 from 3% t05%. For the entertainment,it is from 5% to 20% Taxpayer: What you have said is very helpful,thank you. New Words generally speaking 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 intangible asset 无形资产 stipulate 规定，订定 transportation 交通运输 construction 建筑安装 finance 金融 insurance

19、保险 post and tele-communication 邮电通信 culture 文化 entertainment 娱乐 be subject to 应服从， 应受制于 profit 利润 patent right 专利权 know-how 专有技术， 技术秘密 copyright 版权， 著作权 trade mark 商标 land-useright 土地使用权 etc 等等 taxable income 应税收入，计税收入 in advance 预先 donation 捐赠，赠送 verify 核定 foreign currency 外币，外汇 financial instituti

20、on 金融机构 converse 换算，兑换 quarter 季度 exchange rate 汇率 item 项目 tax rate 税率 税务英语lesson 4Lessen 4: How to pay business tax for leasing? 租赁财产怎样纳营业税？ Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing? Tax official: Id like to.Can you tell me w

21、hat kind of property your company wants to lease? Taxpayer: We have not decided yet,is that important? Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the represent

22、ative office by organization? Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent Taxpayer: I see. What about leasing intangible asset? Tax official: If the intangible asset is used in China,the leasing operation is ta

23、xable,no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China. Taxpayer: Any other requirement? Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing. Taxpayer:

24、 what is the financial leasing? Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the re

25、al cost of the leased asset from the whole income (includingad-ditional fees). Taxpayer: The operational leasing does not involve the ownership,is that right? Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable. Taxpayer: How about the

26、 tax rate? Tax official: It is 5%. Taxpayer: Thank you very much New Words lease 租赁 property 财产 movable property 动产 set up 设立， 建立 organization 机构， 团体 representative office 代表处 working place 作业场所，生产区域 agent 代理人 financial lease 金融租赁 operational lease 经营租赁 nature 性质， 特征 ownership 所有权 deduct 扣除， 减除 real

27、cost 实际成本 involve 涉及 税务英语lesson 5Lessen 5: How do we beneficially invest the land-use right? 怎样投资土地使权才合算？ Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax fori

28、t Tax official: Can you explain your plan in detail? Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses. Tax official: This means that your company exchanges the land- use right for the ownersh

29、ip of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property. Tax

30、payer: How do we determine the taxable income if the transfer does not conduct in form of currency? Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture? Tax of

31、ficial: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes. Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint ven

32、ture will pay the business tax and the land appreciation tax on selling houses. Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax? Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above. Taxpayer: It looks like mor