税务英语对话

1、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 t

2、o.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 w

3、ith them at the same time?Tax official: The biggest difference is that they are in charge of differenttaxes. Taxpayer: I see. Is there any time requirement for registration? Taxofficial: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we d

4、o 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.New WordsNew WordsTaxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to

5、 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

6、 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 .登记，注册税务局，税务机政府机关，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reg

7、istertaxation bureaubureauxenterprisebe engaged inreal estatesuch asbusiness taxvalue added taxthe national taxation bureauthe local taxation bureaurespectivelyat the same timein charge ofbusiness licenseapplication formprescribeaccording toregistration certificateapproveYou are welcome.别客气！中文对照第一课:

8、 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 TOC o 1-5 h z 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

9、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。纳税人 : 谢谢 ! 税务局 : 不客气 !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 y

10、ou?Taxpayer: My company has been fined because we didnt file the tax returns.Butwe 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 paymen

11、t and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declarationand impose a fine on the taxpayer.Also at the sametime,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue taxTaxpayer: What will happen if t

12、he taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If theamount does not exceed certain limit,the taxpayer will be fined within five timesas much as the amount.If the case reaches the criminal limit,we will also findout the taxpayers criminal re

13、sponsibility.Taxpayer: What is the criminal limit?New WordsNew WordsTax official:The amount exceeds ten thousand YUANand 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

14、 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 ta

15、xes.For business tax,it is due withinthe first 10 days of the following month. For individual income tax ， it is withinthe first 7 days. If the deadline is the vacation or holiday,it can be put off in turn.Taxpayer: What you have said is very important to us.I wish that we would notbe fined again.Ta

16、xofficial: I hope so.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

17、 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 个人所得税中文对照第二课 : 纳税申报比我想象的重要的多 !税务局 : 您好。您看上去有些不快，有什么事需要帮助吗?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!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。纳税人 : 如果缴税和申报同时过期了怎么办 ?税务局:要重

18、新指定申报期限，并在罚款的同时，对逾期纳税按日加罚0.2%滞纳金。纳税人 : 如果申报不实怎么办 ?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。纳税人 : 刑事立案标准是怎样规定的 ?税务局 : 进行虚假纳税申报，少交税额在一万元以上，并超过应申报额的10%。或者前两次因未达到上述标准而给以行政处罚又虚假申报的。纳税人 : 达到这个标准的如何处理?税务局:除罚款外要追究刑事责任。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 ?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，

19、可以顺延。纳税人:您的介绍很重要。看来我们下次不会被罚款了。税务局 : 我希望是这样。税务英语 lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: Mycompanywill begin business soon.Could you give mesomeintroduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable ser

20、vice,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 se

21、rvice.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 br

22、ing 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 off

23、icial: 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

24、currency?Tax official: For the financial institutions,the income will be conversed toRMB at the exchange rate of either the date on which the taxable item happenedor the end of the quaner.If your company is not a financial institution,yourincome will be conversed into RMB at the exchange rate of eit

25、her 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 isfrom 5% to 20% Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxa

26、ble 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-useri

27、ght 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 税率中文对照第三课: 能介绍一下营业税的知识吗纳税人 : 我公司马上就要营业了，能介绍一下营业税的知识吗 ?税务局: 尽我所能吧! 一般地说，提供应税劳务、转让无形资产和出卖不动产都要交纳营业税。纳税人 : 什么是应税劳务?税务局 : 税法有

28、明确的规定。 比如交通运输业、 建筑安装业、 金融保险业、 邮电通信业、文化体育业、 娱乐业和服务业等。 不包括加工、 修理、 修配业务， 因为它们要缴增值税。纳税人 : 不动产好理解，无形资产指什么 ?税务局: 指不具备实物形态，但能带来经济利益的资产，如专利权、专有技术、版权、商标、土地使用权等。 TOC o 1-5 h z 纳税人: 计税收入如何确定?税务局: 大多数情况下指全部价款包括价外费用。纳税人 : 预收的价款也计算在内吗 ?税务局:对于转让土地使用权和不动产是这样。纳税人: 无偿赠送呢?税务局:单位无偿赠送不动产要视同销售，不过计税额要经过核定。纳税人:收款是外币怎么办?税务局

29、 : 金融机构按收到外汇的当天或当季季末的汇率来换算人民币 ; 非金融单位按收入外汇的当日或当月一日的汇率换算。纳税人 : 营业税税率是多少?税务局 : 一般是3%到 5%，娱乐业是5%到 20%。纳税人 : 您说的对我太有帮助了，谢谢 !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 amfrom a foreign company, would you tell mesomething about how to pay business tax for leasi

30、ng?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 companyleases movable property and in China sets up organizations related to leasing, your company shou

31、ld 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, working place and the agentTaxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asse

32、t 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 thefinancial

33、leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature andthe ownership of the leased property will ultimately be passed to the borrowerat the end of the leasing period. In this case， the taxable income is

34、 the netvalue calculated by deducting the real cost of the leased asset from the whole income (including additional 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 operationa

35、l leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very muchNew Wordslease 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owne

36、rship 所有权deduct 扣除，减除real cost 实际成本involve 涉及中文对照 :第四课 : 出租业务怎样纳营业税?纳税人 : 您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗 ?税务局: 乐意效劳。你们租赁什么? 纳税人 : 还没确定。这对纳税有影响吗 ?税务局: 有很大影响。如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。纳税人 : 您说的机构是指代办处吗 ?税务局: 不仅是代办处，还包括管理和营业机构、作业场所和代理人。 TOC o 1-5 h z 纳税人:明白了。那租赁无形资产呐?税务局: 对无形资产，只要它的使用地在中国，不

37、管有没有在中国设有机构，都要纳营业税。不动产也一样，只要它的坐落地在中国。纳税人: 其他情况呢?税务局:在计算应税收入时要区分融资租赁和经营租赁。纳税人:什么是融资租赁?税务局:指具有融资的性质且出租资产的所有权在租赁到期时转移到承租方的一种租赁。对这种情况，计税收入要按总收入（ 合价外费用 ） 减去出租资产的实际成本后的余额计算。纳税人 : 经营租赁不涉及资产的所有权，对吧?税务局: 对！它的全部租赁收入都要计税。纳税人: 税率是多少?税务局 : 5% 。 纳税人 : 太谢谢您了 !税务英语 lesson 5Lessen 5:How do we beneficially invest the

38、 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 for itTax official: Can you explain your plan in detail?Taxpayer: My company pro

39、vides the land-use right and the other party investsthe moneyneeded. At the end of project, mycompanywill get a part of the houses.Tax official: This means that your company exchanges the land- use right forthe ownership of the houses. In this case, for transfering the intangible asset ， your compan

40、y 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 andthe land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: Howdo we determine the taxable income if the transfer does not conduct

41、in form of currency?Tax official: The taxation bureau will refer to the local similar price or thecost 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 jointventure?T

42、axpayer: Yes.Tax official:It depends. If your companyand your partner share profitsrisksand losses in proportion to respective shares, you do not pay business tax forthe transfer of intangible asset. The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer

43、: If we do not involve in managementand only receive income or dividends in a proportion or in a solid amount, should we pay tax?Tax official: In this case, your companyis not considered as real contribution, so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establis

44、h 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contributi

45、on 出资入股as the above 如上所述stock company 股份公司中文对照第五课 : 怎样投资土地使用权才合算吗 ?纳税人:我们是一家房地产公司，打算与另一家公司合作建房，想了解一下税收上的政策。税务局:能具体介绍你们的方案吗 ?纳税人:初步打算由我方出土地使用权，对方出资金，建成后对方给我们一部分房产。税务局:这意味着你们是以转让无形资产换取房屋所有权。在这种情况下，你们应就转让无形资产的收入按5%交纳营业税。如果你们将分得的房产再销售， 则须按销售不动产再交营业税和土地增值税。纳税人 : 转让没有按货币结算，怎样确定应税收入呢 ?税务局: 税务局可以根据当地的同类价格或其

46、成本水平来核定。纳税人 : 如果双方组建合资企业是否有利呐 ?税务局: 你的意思是你公司以土地使用权入股吗?纳税人 : 对 ! 税务局 : 要看具体情况。如果风险共担，利益共享，则无形资产入股不纳税。只对合资企业的房产销售征收营业税和土地增值税。纳税人:如果我们不参与管理，只按一定比例或固定数额提取利润或分配房产呢税务局:那就不能视同真正的入股，还要按前面所说的纳税。纳税人:看起来朝着组建正规的股份公司比较有利。税务局:那要由你们自己来决定。税务英语 lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Ta

47、xpayer: 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.Taxp

48、ayer: I do not understand it Taxofficial: Wellas 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 d

49、etail?Taxofficial:There are different tax treatments in these two cases. For the firstcase ， 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 t

50、ax will be leviedon no matter whether it is free or notTaxpayer: 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 wepay enterprise income tax if wereceived net income by the transfer?Taxofficial:I thin

51、k so,but it is subject to the national taxationbureau.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 combinewith 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 合同中文对照 :第六课 : 股权

52、转让怎么纳税?纳税人 : 您好 ! 我想向您咨询一个问题 ?税务局:很乐意为您服务。纳税人:我公司正打算与另一家外资企业合并，请问股权转让怎么纳税?税务局:这要看所转让的股权是怎么形成的。纳税人:我没听明白。税务局 : 企业股权的形成不外三种形式: 以无形资产入股、以不动产入股、以其他资产入股。对后一种情况，在转让股权时应免缴营业税。纳税人 : 能否介绍一下另外两种情况?税务局：可以。这两种情况的税收处理是不同的。对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。纳税人 : 那对第二种情况呢 ?税务局:对不动产形成的股权，不论是有偿还是无偿，均要征税。纳税人 : 无偿时应税收入怎样

53、确定?税务局:可由税务局核定。纳税人 : 股权转让如果有收益是否要缴所得税?税务局:我认为是这样，不过这要由国税局来解答。最后，我提醒你股权转让合同别忘了缴印花税。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,w

54、e 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 inChina for our headquarter.Tax official: Have you accept the consignment from other companies includingthe clients of your headquarter?Taxpayer: No,

55、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 yourheadquarter?Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is i

56、t 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 andthe foreign maker?Taxpayer:

57、 Yes,here is the copy.Tax official: Thank you. Well ， from the date of signing the contract,I thinkthat the selling is earlier than the purchasing.It means that your headquarterdoes not sell the product ownedby itself and the transaction is not self-employed trade.New Wordsdeal in 经营， 买卖self-employe

58、d 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， 寄售纳税人 : 是。纳税人 : 是。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 签定中文对照 :第七课 : 总机构是自营贸易吗 ?纳税人:欢迎您到我们办事处来。我们提交的免税申请收到了吗 TOC o 1-5 h z 税务局 : 收到了，能介绍一下情况吗?纳税人:我们办事处是为总公司在中国提供

59、联络服务的。税务局 : 你们还接受其他企业的委托吗 ?纳税人:没有。税务局:你们代表总公司与境内的企业签定合同吗?纳税人:没有。税务局:能提供总公司的销售合同和发票吗?纳税人:可以。税务局:总公司是集团公司吗?纳税人:不是。税务局: 是控股公司吗?纳税人:不是。税务局:它的经营范围是什么?纳税人:主要从事通信领域的贸易。税务局: 是自营贸易吗?税务局:能提供总公司与境外制造商签定的合同吗?纳税人:这是合同复印件。税务局:从合同签定的日期看，销售在前，购买在后，这说明不是销售自己的产品，不能视为自营贸易。税务英语 lesson 8Lessen 8:How many ways to tax on

60、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: