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 bureauTax official: I'd like

2、 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 bureauxAnd why should my company register

3、with them at the same timeTax 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

4、do in the process of registrationTax 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 materialsTax official: Yes,you can.Taxpayer: How long will it take to finish the registr

5、ationTax 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 registrationTax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone nu

6、mber and working timeTaxpayer: Thank you .Tax official: You are welcome .New Wordsregister 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 lice

7、nse application form prescribe according to registration certificate approve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You are welcome. 别客气！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

8、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纳税人 : 谢谢! 税务局 : 不客气 !税务英语 lesson 2Lessen 2:

9、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 youTaxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at allTax official: Well,according to the Chinese law,the

10、 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 happenTax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Als

11、o at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue taxTaxpayer: What will happen if the taxpayer files false tax returnsTax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer wi

12、ll 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 limitTax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The t

13、axpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What will happen thenTax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well ，the tax declar

14、ation is far more important than I have expected before.What is the deadline for itTax 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 hol

15、iday,it can be put off in turn.Taxpayer: What you have said is very important to us.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 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 pa

16、yment 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 inc

17、ome 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

18、， 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，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 taxTaxpayer: M

19、y company will begin business soon.Could you give me some introduction of the business taxTax 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 officia

20、l: 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.

21、Taxpayer: It is easy to understand the real estate,but what is the intangible assetTax 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 inc

22、omeTax officid: In most case ，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advanceTax official: Yes,it is in the transfer of land-use right and immovable property.Taxpayer: And what about the donationTax official: The donati

23、on 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 currencyTax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which

24、 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 rateTax official: In general,

25、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 Wordsgenerally 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 in

26、surance 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， 着作权 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 institut

27、ion 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

28、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。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 : 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

29、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 foreign company, would you tell me something about how to pay business tax for leasingTax official: I'd like to. Can you tell me what kind of property your company wants to leaseTaxpayer: We have not d

30、ecided yet, is that importantTax 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 organizationTax official: Not only the representative of

31、fice, it also includes the management and business organization, working place and the agentTaxpayer: I see. What about leasing intangible assetTax 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 le

32、asing immovable property, if the property is located in China.Taxpayer: Any other requirementTax official: When calculating the taxable income, we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasingTax official: It means that the leasing oper

33、ation 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 (including additional fe

34、es).Taxpayer: The operational leasing does not involve the ownership, is that rightTax official: Yes. Different from the financial leasing, the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rateTax official: It is 5%.Taxpayer: Thank you very muchNew Words leas

35、e 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 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

36、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。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

37、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 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

38、 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 detailTaxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project, my company will ge

39、t 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 hous

40、es, 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 currencyTax official: The taxation bureau will refer to the local similar price or the cost of

41、houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint ventureTax official: Do you mean that you invest the right as your shares in the joint ventureTaxpayer: Yes.Tax official: It depends. If your company and your partner share profits ，risks and losses in

42、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 sol

43、id amount, should we pay taxTax 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，

44、 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

45、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

46、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？Taxpayer: Hello, may I ask you a questionTaxofficial: You are WelcomeTaxpa

47、yer: 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 itTaxofficial: Well ，as you know,there are three

48、 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 detailTaxofficial: There are different tax treatments in these two cases.

49、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 caseTaxofficial: For the transfer of immovable property, business tax will be levied onno matter whether it is free or notTaxpayer: If it is

50、for free, how do we determine the taxable incomeTaxofficial: 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 transferTaxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would li

51、ke to remind you to pay stamp tax on the contract of transfer.New wordsequity 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 determ ine核定remind 提醒stamp tax 印花税Contract 合同中文对照 :第六课 :股权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

52、 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

53、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 usTaxofficial: Yes,we have.But I would like to know some detailed situa-tions of your

54、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 headquarterTaxpayer: No, we have not .Tax official: Do you sign contract in China on behal

55、f of your headquarterTaxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarterTaxpayer: Yes.Tax official: Ok.Is your headquarter a group companyTaxpayer: No.Tax official: Is it an equity controlling companyTaxpayer: No.Tax Official: What is

56、the business scopeTaxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employedTaxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign makerTaxpayer: Yes,here is the copy.Tax official: Thank you. Well ，from the date of

57、 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 Wordsdeal 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 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 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