税务英语.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！ 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? 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 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 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，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 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 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 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。 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 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 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