税务专用词汇及税收英语对话 (2).doc

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 official: 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 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 . 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 engaged 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 certificate 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 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 taxpayers criminal responsibility. 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: 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. 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 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 3Lessen 3: Could you give me some introduction of the business tax? Taxpayer: My company will begin business soon.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 stipulated 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 understand 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 most 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 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 item 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 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 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 institution 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 what 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 representative 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 taxable,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: 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 real 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 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 realcost 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 forit 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 ownership 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. Taxpayer: 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 official: 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 venture 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 more beneficial that we establish the formal stock company. Tax official: It is up to you. New Wordscooperate 合作， 协力， 相配合 in detail 仔细， 详细 the land appreciation tax(LAT) 土地增值税 refer to 根据， 参考 joint venture 合资企业 share 股份 (名词) 分担， 分享 (动词) proportion 比例 in proportion to 按的比例 respective 各自的， 个别的 involve 使卷入， 使参与 dividend 股息， 资本红利 solid 固定的 contribution 出资入股 as the above 如上所述 stock company 股份公司 税务英语lesson 6Lessen 6: How to pay taxes for the transfer of equity? 股权转让怎么纳税？ Taxpayer: Hello, may I ask you a question? Taxofficial: You are Welcome Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity. Tax official: It will depend on the way that the equity came into being. Taxpayer: I do not understand it Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation. Taxpayer: Can you explain the other two cases in detail? Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free. Taxpayer: How about the second case? Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not Taxpayer: If it is for free, how do we determine the taxable income? Taxofficial: The taxation bureau will assess and determine it. Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer? Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer. New words equity 股本权益， 股权 combine with 与合并 exempt from 免除的，没有义务的 treatment 对待，处置，处理 for free 免费的，无偿的 assess and determine 核定 remind 提醒 stamp tax 印花税 Contract 合同税务英语lesson 7Lessen 7: Does your headquarter deal in self-employed trade? 总机构是自营贸易吗？ Taxpayer: Welcomed to our representa-tive office.Have you received our application for tax exemp-tion presented by us? Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company. Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter. Tax official: Have you accept the consignment from other companies including the clients of your headquarter? Taxpayer: No, we have not . Tax official: Do you sign contract in China on behalf of your headquarter? Taxpayer: No, we have not either . Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes. Tax official: Ok.Is your headquarter a group company? Taxpayer: No. Tax official: Is it an equity controlling company? Taxpayer: No. Tax Official: What is the business scope? Taxpayer: The trade in the field Of telecommunication. Tax official: Is the trade self-employed? Taxpayer: Yes. Tax official: Can you provide the contract signed between your headquarter and the foreign maker? Taxpayer: Yes,here is the copy. Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade. New Words deal in 经营， 买卖 self-employed trade 自营贸易 application 申请 situation 状况， 事态， 情况 liaison 联络 headquarter 总公司， 总部 consignment 委托， 寄售 on behalf of 代表， 为了的利益 invoice 发票， 装货清单 group company 集团公司 controlling company 控股公司 sign 签定 税务英语lesson 8Lessen 8: How many ways to tax on the representative 0ffice? 对代表处的征税方法有几种？ Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office? Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion. Taxpayer: Which kind of office is applicable for declaration? Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear. Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ? Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing . Taxpayer: Some contracts indicate the commissions orpice difference , but some do not . Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover. Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion. Taxpayer: What is conversion? Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense . Taxpayer: I see. Are there any other kinds of representative office applicable for this method? Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare. Taxpayer: How can you decide the way in which our office will be taxed ? Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification . New Words declaration 申报 verification 核定，核算;核实 conversion 换算 be applicable for 对适用的 commission 佣金 account book 帐簿 receipt 收入 agency operat