财税情景英语对话.doc

1、请问如何办理税务登记？How do I register with the tax authority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？Taxpayer: Hello, My company is a foreign investment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority？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。Tax official: I like to do. According to what you said, your businesses are subject to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.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？Taxpayer: what is the difference between the two tax authorities.Why should my company register with the two tax authorities at same time税务局：最大的区别就是负责的税种不同。Tax official: the biggest difference is that two tax authorities administer different kinds of tax.纳税人：税务登记在时间上有什么要求吗？Taxpayer: I see. What is the time requirement for the tax registration. 税务局：在领取营业执照后30日内提出申请。Tax official: the tax registration is due within 30 days after you have received business certificate.纳税人：需要什么手续？Taxpayer: what should we do in the process of registration.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。Tax official: to get and fill in the application form, and present the prescribed materials according to different kind of enterprise.纳税人：复印件可以吗？Taxpayer: is the copy all right?税务局：可以。Tax official: yes, it is.纳税人：多长时间能够办完登记？Taxpayer: how long will my company receive the certificate of the registration?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。Tax official: about 30 days after we received the above the prescribed documents. As soon as your application is approved, I will personally notice you.纳税人：费用是多少？Taxpayer: what is the charge of the registration?税务局：40元。Tax official: 40Yuan. 纳税人：顺便问一下你们的工作电话和时间？Taxpayer: by the way, could you tell me your telephone number and working hour?税务局：我们的电话号码是64004859。登记时间为上午8：30到11:30，下午1:30到5:00。Tax official: our telephone number is 64063331.the working hour is from 8:30 to 11:30 and from 1:30 to 5:00.纳税人：谢谢！Taxpayer: thank you.税务局：不客气！tax official: you are welcome.2、纳税申报比我想象的重要的多！The tax return is far more than I thought!税务局：您好。您看上去有些不快，有什么事需要帮助吗？Tax official: hello. You look unhappy. What can I do for you.纳税人：我公司因未申报而被罚款。可我们并没有取得营业收入呀？Taxpayer: my company have been fined because we failed to file the tax return .but we have not got any business income at all .税务局：中国法律规定，即使没有营业收入、没有税可缴也要申报。Tax official: well ,according to the Chinese law ,the taxpayer must file its Tax return within the prescribed time , no matter whether it has business turnover .纳税人：如果缴税和申报同时过期了怎么办？Taxpayer: if both the tax payable and tax return are overdue, what will happen? 税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。Tax official: the tax authority will set new dead line for the return and impose a fine not exceeding 2000 Yuan on the taxpayer that fail to file the return .on the other hand ,levy a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears .纳税人：如果申报不实怎么办？Taxpayer: what about the punishment in the case of false tax return?税务局：如果是故意的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。Tax official: if it is on the purpose, it will be determined as tax evasion .the default not amounting to a crime may be subject to a fine up to 500% of the tax that should have been paid , plus the payment of the tax due .纳税人：刑事立案标准是怎样规定的？Taxpayer: what is the criminal limit?税务局：未申报数在一万元以上，并超过应申报数的10%。Tax official: the taxpayer reports the tax liability that is lower than the actual liability by 10% or more and by at least 10000 Yuan. 纳税人：达到这个标准的如何处理？Taxpayer: what will happen than?税务局：除罚款外要追究行事责任。这个规定也适用于有过两次行政处罚又虚假申报的情况。Tax official: the taxpayer will face stringent criminal punishment in addition to the fine. These punishments also apply to the taxpayer that report false tax return after receiving administrative penalties twice or more .纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？Taxpayer: well, the tax return is far more important than I thought before. what is the deadline for it? 税务局：因税种不同而不同。比如营业税是次月十日内，而个人所得税则是七日内。不过期限的最后一日如果是节假日，可以顺延。Tax official: it depends on different taxes .for business tax ,it is due within the first 10 days of the following month .but for individual income tax ,it is within the first 7 days .if the deadline fall in the vacation or holiday ,it can be put off in turn .纳税人：您的介绍很重要。看来我们下次不会被罚款了。Taxpayer: what you have said is very important to us. I wish that would not be fined again.税务局：我希望是这样。Tax official: I hope so.3、能介绍一下营业税的知识吗The general introduction of the business tax纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .纳税人：什么是应税业务？Taxpayer: what do you mean by the taxable services?税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.纳税人：不动产好理解，无形资产指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?税务局：指各种专有权，如专利权、专有技术版权、商标等。Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.纳税人：计税收入如何确定？Taxpayer: what about the tax base?税务局：大多数情况下指全部价款包括价外费用。Tax official: in most case, it is the total consideration received, including additional fees and charges.纳税人：预收的价款也计算在内吗？Taxpayer: does that include the turnover received in advance?税务局：对于无形资产和不动产是这样。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .纳税人：无偿赠送呐？Taxpayer: and what about the donation?税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.纳税人：收款是外币怎么办？Taxpayer: what can we do if we receive turnover in the form of foreign currency?税务局：按收入当日或当月一日的汇率换算。Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .纳税人：营业税税率是多少？Taxpayer: how about the tax rate?税务局：一般是3%到达5%，娱乐业是5%到20%。Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.纳税人：您说的对我太有帮助了，谢谢！Taxpayer: what you have said is very helpful, thank you.4、我的境外收入纳税吗？Do I pay tax on my income sourced from Japan 纳税人：我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗？Taxpayer : excuse me ,I am the chief representative office Beijing representative ofice of ABC company in JAPAN .my question is whether I should pay personal income tax on my income sourced from Japan? 税务局：这取决于您在中国呆多久。Tax official : well ,it depends on how long you have been in china .纳税人：能详细解释一下吗？Taxpayer : can you explain it in detail ?税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。 Tax official : yes , I will try . any individual who has resided in china for less than one year will be subject to tax only on his income sourced from china . 纳税人：如果满一年呐？taxpayer: if I will have resided in china for a full year ,what will happen ?税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。Tax official : at first ,the concept of the full year means that anybody have resided in china for full 365 days , not accounting temporary absence .纳税人：什么是临时离境？Taxpayer : what is the meaning of the temporary absence ?税务局：指一次性离境不超过30天，多次离境累计不超过90天。Tax official : the temporary absence means that any individual has left china for less than 30 days at a time or for less than 90 days at several times .纳税人：我明白了。taxpayer: I see. 税务局：如果住满1年但不超过5年，境外收入只就境内支付的部分征税。Tax official : any individual who has resided in china for more than one year but less than 5 years , the part paid by a foreign employer and attributable to service outside china is exempt .纳税人：如果超过5年呐？Taxpayer : if I will have resided in china for more than 5 years ?税务局：那要看你第六年的具体情况Tax official : it depends on different condition in the sixth year.纳税人：能解释一下吗？Taxpayer : can you explain it ?税务局：如果连续在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中国纳税。不满1年的，境外收入不纳税；短于90天的，要从新计算5年的期限。Tax official : if you have resided in china for another full year after residing in china for 5 years successively , your income sourced from both Japan and china will be subject to the tax . otherwise the income sourced from JAPAN is exempt. If less than 90 days, the period of five year will be recounted.纳税人：我是日本国的公民，如果按两国的法律我的境内、境外收入都要纳税的话，怎么办？Taxpayer: my nationality is Japan, if I must pay tax on all sources of income in both China and Japan, what should I do ?税务局：您可提供详细情况，由两国税务当局协商解决。 Tax official : in this case ,you should provide the detail information and subject to the solution made by the two countries .纳税人：我对您的解释很满意。taxpayer: I appreciate your explanation.5、能指点我填个人所得税申报表吗？can you direct me to file the tax return form 税务局：有什么事要帮忙吗？tax official: is there anything I can do for you?纳税人：我是第一次填写申报表，能指点一下吗？ Taxpayer: it is the first time for me to file the tax return. Can you direct me?税务局：可以。先把姓名、国籍和纳税编码填这里。Tax official: yes, I am glad to do. look, please fill in your name, nationality, and tax code here.纳税人：能用一下您的笔吗？谢谢！填好了。Taxpayer: can I use your pen Thank you. Ok.税务局：在这儿添您的工作单位和电话。您的职务？Tax official: and than please fill in your working unit and telephone number here. ABC representative office Good. What position are you in?纳税人：常驻代表。 taxpayer: permanent representative.税务局：把职务填在这儿。有兼职吗？Tax official: ok, please fill in your position here. And do you have any part time job?纳税人：没有。工资和奖金要分开填写吗？Taxpayer: no ,I have not. should I fill in the salary and bonus respectively?税务局：对！请注明所属时间。所得要按币种分别填写。Tax official: yes. Please indicate the period attributive to your income. And the income received in different currency should be also filled in respectively. 纳税人：我中途回过国，是否要注明？ Taxpayer: I had come back to the motherland temporary,