稅務專用詞匯及稅收英語對話

1、稅務英語lesson 1Lessen 1: How to register with the taxation bureau? 請問如何辦理稅務登記？ 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: I'd

2、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 reg

3、ister 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 s

4、hould 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 fin

5、ish 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 m

6、e 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 登記，注冊 taxation bureau 稅務局，稅務機bureaux 政府機關，局（復數(shù)形式）enterprise 企業(yè) be engaged in

7、 從事，忙于，參加 real estate 房地產(chǎn)，不動產(chǎn) such as例如 business tax 營業(yè)稅 value added tax 增值稅 the national taxation bureau 國家稅務局 the local taxation bureau 地方稅務局 respectively 分別地， 各自地 at the same time 同時 in charge of 負責 business license 營業(yè)執(zhí)照 application form 申請表 prescribe 規(guī)定 according to 根據(jù) registration certificate 登

8、記證 approve 認可， 批準，同意 You are welcome. 別客氣！ 稅務英語lesson 2Lessen 2: The declaration is far more important than I have expected! 納稅申報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 didn't file the tax returns.But we have not got

9、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

10、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

11、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 taxpayer's criminal responsibility. Taxpayer: What is the criminal limit? Tax official: The amount excee

12、ds 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 h

13、is 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

14、 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 申報 taxreturn 納稅申報表 fine 罰款 no matter 不論（連詞） busines

15、s income 營業(yè)所得，營業(yè)收入 deadline 截止的期限 impose on 加征（稅，義務等）于 levy on 征收，征集，強迫收集 overdue payment 滯納金 overdue 過期的，過時的 equal 相同的，相等的 be equal to 與相同 on purpose 故意地 regard as 視作， 認為 tax evasion 逃稅， 偷稅， 漏稅 exceed 超過的范圍 criminal 犯罪的， 犯法的 find out 追查 criminal responsibility 刑事責任 penalty 處罰， 罰款 due to 由于， 起因于 res

16、ponsibility 責任， 職責 in addition to 除了 trace 追查，追究 put off 延期，推遲 in turn 依次，接連地 individual income tax 個人所得稅 稅務英語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

17、: 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 insur

18、ance,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:

19、 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 cha

20、rges. 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 ta

21、xable 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

22、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

23、you have said is very helpful,thank you. New Words generally speaking 一般地說，一般而言 taxable 應納稅的，可征稅的 service 勞務，服務 transfer 轉讓，讓與，轉移 intangible asset 無形資產(chǎn) stipulate 規(guī)定，訂定 transportation 交通運輸 construction 建筑安裝 finance 金融 insurance 保險 post and tele-communication 郵電通信 culture 文化 entertainment 娛樂 be subjec

24、t to 應服從， 應受制于 profit 利潤 patent right 專利權 know-how 專有技術， 技術秘密 copyright 版權， 著作權 trade mark 商標 land-useright 土地使用權 etc 等等 taxable income 應稅收入，計稅收入 in advance 預先 donation 捐贈，贈送 verify 核定 foreign currency 外幣，外匯 financial institution 金融機構 converse 換算，兌換 quarter 季度 exchange rate 匯率 item 項目 tax rate 稅率 稅務

25、英語lesson 4Lessen 4: How to pay business tax for leasing? 租賃財產(chǎn)怎樣納營業(yè)稅？ Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing? Tax official: I'd like to.Can you tell me what kind of property your company wants to lease? Taxpayer: We have

26、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 representat

27、ive 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

28、 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 leas

29、ing 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-ditio

30、nal 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

31、 Words lease 租賃 property 財產(chǎn) movable property 動產(chǎn) set up 設立， 建立 organization 機構， 團體 representative office 代表處 working place 作業(yè)場所，生產(chǎn)區(qū)域 agent 代理人 financial lease 金融租賃 operational lease 經(jīng)營租賃 nature 性質， 特征 ownership 所有權 deduct 扣除， 減除 realcost 實際成本 involve 涉及 稅務英語lesson 5Lessen 5: How do we beneficially in

32、vest the land-use right? 怎樣投資土地使權才合算？ 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 co

33、mpany 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，y

34、our 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 n

35、ot 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

36、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 sell

37、ing 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 benefi

38、cial that we establish the formal stock company. Tax official: It is up to you. New Wordscooperate 合作， 協(xié)力， 相配合 in detail 仔細， 詳細 the land appreciation tax(LAT) 土地增值稅 refer to 根據(jù)， 參考 joint venture 合資企業(yè) share 股份 (名詞) 分擔， 分享 (動詞) proportion 比例 in proportion to 按的比例 respective 各自的， 個別的 involve 使卷入， 使參與 d

39、ividend 股息， 資本紅利 solid 固定的 contribution 出資入股 as the above 如上所述 stock company 股份公司 稅務英語lesson 6Lessen 6: How to pay taxes for the transfer of equity? 股權轉讓怎么納稅？ Taxpayer: Hello, may I ask you a question? Taxofficial: You are Welcome Taxpayer: Well,we are planning to combine with another foreign compan

40、y,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 pro

41、perty 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 intangib

42、le 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? Tax

43、official: 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 contrac

44、t of transfer. New words equity 股本權益， 股權 combine with 與合并 exempt from 免除的，沒有義務的 treatment 對待，處置，處理 for free 免費的，無償?shù)?assess and determine 核定 remind 提醒 stamp tax 印花稅 Contract 合同稅務英語lesson 7Lessen 7: Does your headquarter deal in self-employed trade? 總機構是自營貿(mào)易嗎？ Taxpayer: Welcomed to our representa-tive

45、 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

46、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 head

47、quarter? 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? Taxp

48、ayer: 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

49、 not sell the product owned by itself and the transaction is not self-employed trade. New Words deal in 經(jīng)營， 買賣 self-employed trade 自營貿(mào)易 application 申請 situation 狀況， 事態(tài)， 情況 liaison 聯(lián)絡 headquarter 總公司， 總部 consignment 委托， 寄售 on behalf of 代表， 為了的利益 invoice 發(fā)票， 裝貨清單 group company 集團公司 controlling company

50、 控股公司 sign 簽定 稅務英語lesson 8Lessen 8: How many ways to tax on the representative 0ffice? 對代表處的征稅方法有幾種？ 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 taxat

51、ion, 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: W

52、e 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 ,

53、 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

54、 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 conversi

55、on. 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 wheth

56、er 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 申報 verification 核定，核算;核實 conversion 換算 be applicable for 對適用的 commission 傭金 account book 帳簿 receipt 收入 agency operation 代理業(yè)務 price differ