財(cái)稅情景英語對話

1、v1.0可編輯可修改到5:00。 1、請問如何辦理稅務(wù)登記2、HowdoIregisterwiththetaxauthority納稅人：您好，我是一家外企公司，被批準(zhǔn)從事房地產(chǎn)開發(fā)，兼營建材銷售。請問如何辦理稅務(wù)登記Taxpayer:Hello,Mycompanyisaforeigninvestmententerprise.Wearepermittedtoengageinthedevelopmentofrealestateandthesaleofconstructivematerial.Couldyoutellmehowtoregisterwiththetaxauthority稅務(wù)局：你公司涉

2、及營業(yè)稅和增值稅等不同稅種的業(yè)務(wù)，需分別到地稅局和國稅局申請登記。Taxofficial:Iliketodo.Accordingtowhatyousaid,yourbusinessesaresubjecttodifferentkindoftax,suchasbusinesstaxandvalueaddedtax.Soyoushouldregisterwithboththenationalandregionaltaxauthoritiesrespectively.納稅人：這兩個(gè)局有什么區(qū)別嗎為什么要同時(shí)在兩個(gè)局登記Taxpayer:whatisthediffereneebetweenthetwo

3、taxauthorities.Whyshouldmycompanyregisterwiththetwotaxauthoritiesatsametime稅務(wù)局：最大的區(qū)別就是負(fù)責(zé)的稅種不同。Taxofficial:thebiggestdiffereneeisthattwotaxauthoritiesadministerdifferentkindsoftax.納稅人：稅務(wù)登記在時(shí)間上有什么要求嗎Taxpayer:Isee.Whatisthetimerequirementforthetaxregistration.稅務(wù)局：在領(lǐng)取營業(yè)執(zhí)照后30日內(nèi)提出申請Taxofficial:thetaxregis

4、trationisduewithin30daysafteryouhavereceivedbusinesscertificate.納稅人：需要什么手續(xù)Taxpayer:whatshouldwedointheprocessofregistration.稅務(wù)局：領(lǐng)取并填寫申請表。此外，根據(jù)不同的經(jīng)濟(jì)類型提交不同的資料。Taxofficial:togetandfillintheapplicationform,andpresenttheprescribedmaterialsaccordingtodifferentkindofenterprise.納稅人：復(fù)印件可以嗎Taxpayer:isthecopya

5、llright稅務(wù)局：可以。Taxofficial:yes,itis.納稅人：多長時(shí)間能夠辦完登記Taxpayer:howlongwillmycompanyreceivethecertificateoftheregistration稅務(wù)局：大約在受理申請的30日內(nèi)。核發(fā)登記證時(shí)我會(huì)通知您。Taxofficial:about30daysafterwereceivedtheabovetheprescribeddocuments.Assoonasyourapplicationisapproved,Iwillpersonallynoticeyou.納稅人：費(fèi)用是多少Taxpayer:whatisthe

6、chargeoftheregistration稅務(wù)局：40元。Taxofficial:40Yuan.納稅人：順便問一下你們的工作電話和時(shí)間Taxpayer:bytheway,couldyoutellmeyourtelephonenumberandworkinghour稅務(wù)局：我們的電話號碼是。登記時(shí)間為上午8：30到11:30，下午1:30Taxofficial:ourtelephonenumberis.theworkinghourisfrom8:30to11:30andfrom1:30to5:00.納稅人：謝謝！Taxpayer:thankyou.稅務(wù)局：不客氣！taxofficial:yo

7、uarewelcome.v1.0可編輯可修改v1.0可編輯可修改 2、納稅申報(bào)比我想象的重要的多！ThetaxreturnisfarmorethanIthought!稅務(wù)局：您好。您看上去有些不快，有什么事需要幫助嗎Taxofficial:hello.Youlookunhappy.WhatcanIdoforyou.納稅人：我公司因未申報(bào)而被罰款?？晌覀儾]有取得營業(yè)收入呀Taxpayer:mycompanyhavebeenfinedbecausewefailedtofilethetaxreturn.butwehavenotgotanybusinessincomeatall.稅務(wù)局：中國法律規(guī)定

8、，即使沒有營業(yè)收入、沒有稅可繳也要申報(bào)。Taxofficial:well,accordingtotheChineselaw,thetaxpayermustfileitsTaxreturnwithintheprescribedtime,nomatterwhetherithasbusinessturnover.納稅人：如果繳稅和申報(bào)同時(shí)過期了怎么辦Taxpayer:ifboththetaxpayableandtaxreturnareoverdue,whatwillhappen稅務(wù)局：要重新指定申報(bào)期限，并在罰款的同時(shí)，對逾期納稅按日加罰滯納金。Taxofficial:thetaxauthority

9、willsetnewdeadlineforthereturnandimposeafinenotexceeding2000Yuanonthetaxpayerthatfailtofilethereturn.ontheotherhand,levyasurchargeequalto%oftheoverduetaxforeachdaythatthetaxremaininarrears.納稅人：如果申報(bào)不實(shí)怎么辦Taxpayer:whataboutthepunishmentinthecaseoffalsetaxreturn稅務(wù)局：如果是故意的，就要被定為偷稅。輕者處以未繳稅款五倍以下的罰款，重者還要追究刑

10、事責(zé)任。Taxofficial:ifitisonthepurpose,itwillbedeterminedastaxevasion.thedefaultnotamountingtoacrimemaybesubjecttoafineupto500%ofthetaxthatshouldhavebeenpaid,plusthepaymentofthetaxdue.納稅人：刑事立案標(biāo)準(zhǔn)是怎樣規(guī)定的Taxpayer:whatisthecriminallimit稅務(wù)局：未申報(bào)數(shù)在一萬元以上，并超過應(yīng)申報(bào)數(shù)的10%Taxofficial:thetaxpayerreportsthetaxliabilityth

11、atislowerthantheactualliabilityby10%ormoreandbyatleast10000Yuan.納稅人：達(dá)到這個(gè)標(biāo)準(zhǔn)的如何處理Taxpayer:whatwillhappenthan稅務(wù)局：除罰款外要追究行事責(zé)任。這個(gè)規(guī)定也適用于有過兩次行政處罰又虛假申報(bào)的情況。Taxofficial:thetaxpayerwillfacestringentcriminalpunishmentinadditiontothefine.Thesepunishmentsalsoapplytothetaxpayerthatreportfalsetaxreturnafterreceivin

12、gadministrativepenaltiestwiceormore.納稅人：納稅申報(bào)比我原來想象的重要得多。申報(bào)期限是如何規(guī)定的Taxpayer:well,thetaxreturnisfarmoreimportantthanIthoughtbefore.whatisthedeadlineforit稅務(wù)局：因稅種不同而不同。比如營業(yè)稅是次月十日內(nèi)，而個(gè)人所得稅則是七日內(nèi)。不過期限的最后一日如果是節(jié)假日，可以順延。Taxofficial:itdependsondifferenttaxes.forbusinesstax,itisduewithinthefirst10daysofthefollow

13、ingmonth.butforindividualincometax,itiswithinthefirst7days.ifthedeadlinefallinthevacationorholiday,itcanbeputoffinturn.納稅人：您的介紹很重要?？磥砦覀兿麓尾粫?huì)被罰款了。Taxpayer:whatyouhavesaidisveryimportanttous.Iwishthatwouldnotbefinedagain.稅務(wù)局：我希望是這樣Taxofficial:Ihopeso.3、能介紹一下營業(yè)稅的知識嗎Thegeneralintroductionofthebusinesstax

14、納稅人：我公司馬上就要營業(yè)了，能介紹一下營業(yè)稅的知識嗎Taxpayer:mycompanywillbeginbusinesssoon,butIhavelittleknowledgeaboutthebusinesstax.Canyouintroduceit稅務(wù)局：盡我所能吧！一般地說，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納營業(yè)稅。Taxofficial:Iwilltrymybest.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandsaleoftheimmo

15、vablepropertywithinchina.納稅人：什么是應(yīng)稅業(yè)務(wù)Taxpayer:whatdoyoumeanbythetaxableservices稅務(wù)局：稅法有明確的規(guī)定。比如交通運(yùn)輸、建筑安裝、金融保險(xiǎn)等。不包括加工、修理、修配業(yè)務(wù)，因?yàn)樗鼈円U增值稅。Taxofficial:theyarethedefiniteitemsstipulatedbythelaw,suchasthetransportation,construction,finance,insuraneeandthelike.theydonotincludetheprocessing,repairs,andreplace

16、mentservices,fortheyaresubjecttothevalueaddedtax.納稅人：不動(dòng)產(chǎn)好理解，無形資產(chǎn)指什么Taxpayer:itiseasytounderstandtheimmovableproperty,butwhatdoyoumeanbytheintangibleasset稅務(wù)局：指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、商標(biāo)等。Taxofficial:itmeanstheroyalties,includepatentright,proprietarytechnology,copyright,trademarkright,andsoon.納稅人：計(jì)稅收入如何確定Ta

17、xpayer:whataboutthetaxbase稅務(wù)局：大多數(shù)情況下指全部價(jià)款包括價(jià)外費(fèi)用。Taxofficial:inmostcase,itisthetotalconsiderationreceived,includingadditionalfeesandcharges.納稅人：預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎Taxpayer:doesthatincludetheturnoverreceivedinadvanee稅務(wù)局：對于無形資產(chǎn)和不動(dòng)產(chǎn)是這樣。Taxofficial:yes,itdoesinthecaseoftransferoftheintangibleassetsorimmovablepro

18、perty.納稅人：無償贈(zèng)送吶Taxpayer:andwhataboutthedonation稅務(wù)局：不動(dòng)產(chǎn)的無償贈(zèng)送要視同銷售，不過計(jì)稅額要經(jīng)過核定。Taxofficial:thedonationistaxableinthecaseoftransferoftheimmovableproperty.Buttheturnoverwillbeassessedbythetaxauthority.納稅人：收款是外幣怎么辦Taxpayer:whatcanwedoifwereceiveturnoverintheformofforeigncurrency稅務(wù)局：按收入當(dāng)日或當(dāng)月一日的匯率換算。Taxoffi

19、cial:youcantransfertheforeigncurrencyintoReminbiatexchangeratebaseduponeitherthedateorthefirstdayofthemonth,thattheTaxableitemhappened.納稅人：營業(yè)稅稅率是多少Taxpayer:howaboutthetaxrate稅務(wù)局：一般是3%到達(dá)5%娛樂業(yè)是5%iJ20%Taxofficial:ingeneral,therateisfrom3%to5%,buttheentertainmentisfrom5%to20%.納稅人：您說的對我太有幫助了，謝謝!Taxpayer:

20、whatyouhavesaidisveryhelpful,thankyou.4、我的境外收入納稅嗎？DoIpaytaxonmyincomesourcedfromJapan納稅人：我是日本ABC公司北京代表處首席代表。請問我在日本的收入在中國納稅嗎？Taxpayer:excuseme,IamthechiefrepresentativeofficeBeijingrepresentativeoficeofABCcompanyinJAPAN.myquestioniswhetherIshouldpaypersonalincometaxonmyincomesourcedfromJapan稅務(wù)局：這取決于您

21、在中國呆多久。Taxofficial:well,itdependsonhowlongyouhavebeeninchina.納稅人：能詳細(xì)解釋一下嗎？Taxpayer:canyouexplainitindetail稅務(wù)局：在中國境內(nèi)居住不滿一年的外國公民，只就境內(nèi)收入納稅，境外收入不納稅。Taxofficial:yes,Iwilltry.anyindividualwhohasresidedinchinaforlessthanoneyearwillbesubjecttotaxonlyonhisincomesourcedfromchina.納稅人：如果滿一年吶？taxpayer:ifIwillhav

22、eresidedinchinaforafullyear,whatwillhappen?稅務(wù)局：首先，滿一年的概念是在一個(gè)歷年中，在境內(nèi)居住滿365天，不扣除臨時(shí)離境天數(shù)。Taxofficial:atfirst,theconceptofthefullyearmeansthatanybodyhaveresidedinchinaforfull365days,notaccountingtemporaryabsenee.納稅人：什么是臨時(shí)離境？Taxpayer:whatisthemeaningofthetemporaryabsenee？稅務(wù)局：指一次性離境不超過30天，多次離境累計(jì)不超過90天。Taxo

23、fficial:thetemporaryabseneemeansthatanyindividualhasleftchinaforlessthan30daysatatimeorforlessthan90daysatseveraltimes.納稅人：我明白了。taxpayer:Isee.稅務(wù)局：如果住滿1年但不超過5年，境外收入只就境內(nèi)支付的部分征稅。Taxofficial:anyindividualwhohasresidedinchinaformorethanoneyearbutlessthan5years,thepartpaidbyaforeignemployerandattributable

24、toserviceoutsidechinaisexempt.納稅人：如果超過5年吶？Taxpayer:ifIwillhaveresidedinchinaformorethan5years?稅務(wù)局：那要看你第六年的具體情況Taxofficial:itdependsondifferentconditioninthesixthyear.納稅人：能解釋一下嗎？Taxpayer:canyouexplainit？稅務(wù)局：如果連續(xù)在華超過5年，從第6年起在中國住滿1年的，境外收入要全部在中國納稅。不滿1年的，境外收入不納稅；短于90天的，要從新計(jì)算5年的期限。Taxofficial:ifyouhaveres

25、idedinchinaforanotherfullyearafterresidinginchinafor5yearssuccessively,yourincomesourcedfrombothJapanandchinawillbesubjecttothetax.otherwisetheincomesourcedfromJAPANisexempt.Iflessthan90days,theperiodoffiveyearwillberecounted.納稅人：我是日本國的公民，如果按兩國的法律我的境內(nèi)、境外收入都要納稅的話，怎么辦？Taxpayer:mynationalityisJapan,ifI

26、mustpaytaxonallsourcesofincomeinbothChinaandJapan,whatshouldIdo？稅務(wù)局：您可提供詳細(xì)情況，由兩國稅務(wù)當(dāng)局協(xié)商解決。Taxofficial:inthiscase,youshouldprovidethedetailinformationandsubjecttothesolutionmadebythetwocountries.納稅人：我對您的解釋很滿意。taxpayer:Iappreciateyourexplanation.v1.0可編輯可修改v1.0可編輯可修改 5、能指點(diǎn)我填個(gè)人所得稅申報(bào)表嗎？canyoudirectmetofil

27、ethetaxreturnform稅務(wù)局：有什么事要幫忙嗎？taxofficial:isthereanythingIcandoforyou？納稅人：我是第一次填寫申報(bào)表，能指點(diǎn)一下嗎Taxpayer:itisthefirsttimeformetofilethetaxreturn.Canyoudirectme？稅務(wù)局：可以。先把姓名、國籍和納稅編碼填這里。Taxofficial:yes,Iamgladtodo.look,pleasefillinyourname,nationality,andtaxcodehere.納稅人：能用一下您的筆嗎謝謝！填好了。Taxpayer:canIuseyourpe

28、nThankyou.Ok.稅務(wù)局：在這兒添您的工作單位和電話。您的職務(wù)？Taxofficial:andthanpleasefillinyourworkingunitandtelephonenumberhere.ABCrepresentativeofficeGood.Whatpositionareyouin？納稅人：常駐代表。taxpayer:permanentrepresentative.稅務(wù)局：把職務(wù)填在這兒。有兼職嗎？Taxofficial:ok,pleasefillinyourpositionhere.Anddoyouhaveanyparttimejob？納稅人：沒有。工資和獎(jiǎng)金要分開填寫嗎？Taxpayer:no,Ihavenot.shouldIfillinthesalaryandbonusrespectively？稅務(wù)局：對！請注明所屬時(shí)間。所得要按幣種分別填寫。Taxofficial:yes.Pleaseindicatetheperiodattributivetoyourincome.Andtheincomereceivedindifferentcurrencyshouldbealsofilledinrespectively.納稅人：我中途回過國，是否要注明Taxpayer:Ihadcomebacktothemotherlandtemporary,shal