税务英语二十课
Lessen 1: How to register with the taxation bureau？
请问如何办理税务登记？
Dialogue 对话
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 official: I'd 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 company 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: 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 take 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 you 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.
Vocabulary 词汇
register 登记，注册
taxation bureau bureaux enterprise be engaged in real estate such as business tax value added tax the national taxation bureau the local taxation bureau respectively at the same time in charge of business license application form prescribe according to registration certificate approve 税务局，税务机关
政府机关，局（复数形式）
企业
从事，忙于，参加
房地产，不动产
例如
营业税
增值税
国家税务局
地方税务局
分别地， 各自地
同时
负责
营业执照
申请表
规定
根据
登记证
认可， 批准，同意
You are welcome. 别客气！
Translation 中文对照
第一课：请问如何办理税务登记？
纳税人： 您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。请问如何办理税务登记？
税务局： 你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。
纳税人： 这两个局有什么区别吗？为什么要同时在两个局登记？
税务局： 最大的区别就是负责的税种不同。
纳税人： 税务登记在时间上有什么要求吗？
税务局： 在领取营业执照后30日内提出申请。
纳税人： 需要什么手续？
税务局： 领取并填写申请表。此外，根据不同的经济类型提交不同的资料。
纳税人： 复印件可以吗？
税务局： 可以。
纳税人： 多长时间能够办完登记？
税务局： 大约在受理申请的30日内。核发登记证时我会通知您。
纳税人： 费用是多少？
税务局： 40元。
纳税人： 顺便问一下你们的工作电话和时间？
税务局： 我们的电话号码是64004857。登记时间为上午8：30到11：30，下午1：30到5：00。
Lessen 2：The declaration is far more important than I have expected！
纳税申报比我想象的重要的多！
Dialogue 对话
Tax official: Hello.You look unhappy. What can I do for you？
Taxpayer: My company has been fined because we didn't 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 declaration 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 files 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 taxpayer's criminal responsibility.
Taxpayer: What is the criminal limit?
Tax official: The amount exceeds ten thousand YUAN and exceeds 10%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 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 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.
Vocabulary 词汇
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
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