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: 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 .登記，注冊稅務局，稅務機政府機關，局（復數形式）企業從事，忙于，參加房地產，不動產例如營業稅增值稅國家稅務局地方稅務局分別地， 各自地同時負責營業執照申請表規定根據登記證認可， 批準，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.別客氣！中文對照第一課:

8、 請問如何辦理稅務登記?納稅人: 您好，我是一家外企公司，被批準從事房地產開發，兼營建材銷售。請問如何 TOC o 1-5 h z 辦理稅務登記?稅務局 : 你公司涉及營業稅和增值稅等不同稅種的業務， 需分別到地稅局和國稅局申請登記。納稅人 : 這兩個局有什么區別嗎?為什么要同時在兩個局登記?稅務局: 最大的區別就是負責的稅種不同。納稅人 : 稅務登記在時間上有什么要求嗎 ?稅務局: 在領取營業執照后30 日內提出申請。納稅人: 需要什么手續?稅務局:領取并填寫申請表。此外，根據不同的經濟類型提交不同的資料。納稅人: 復印件可以嗎?稅務局:可以。納稅人:多長時間能夠辦完登記?稅務局 : 大約在

9、受理申請的 30 日內。核發登記證時我會通知您。納稅人 : 費用是多少?稅務局: 40 元。納稅人: 順便問一下你們的工作電話和時間 ?稅務局 : 我們的電話號碼是64004857。登記時間為上午8:30 到 11:30 ，下午 1:30 到5:00。納稅人 : 謝謝 ! 稅務局 : 不客氣 !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 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 申報taxreturn 納稅申報表fine 罰款no matter 不論（連詞）business income 營業所得，營業收入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

17、 追查criminal responsibility 刑事責任penalty 處罰，罰款due to 由于， 起因于responsibility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 個人所得稅中文對照第二課 : 納稅申報比我想象的重要的多 !稅務局 : 您好。您看上去有些不快，有什么事需要幫助嗎?納稅人 : 我公司因未申報而被罰款。可我們并沒有取得營業收入呀!稅務局:中國法律規定，即使沒有營業收入、沒有稅可繳也要申報。納稅人 : 如果繳稅和申報同時過期了怎么辦 ?稅務局:要重

18、新指定申報期限，并在罰款的同時，對逾期納稅按日加罰0.2%滯納金。納稅人 : 如果申報不實怎么辦 ?稅務局: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，重者還要追究刑事責任。納稅人 : 刑事立案標準是怎樣規定的 ?稅務局 : 進行虛假納稅申報，少交稅額在一萬元以上，并超過應申報額的10%。或者前兩次因未達到上述標準而給以行政處罰又虛假申報的。納稅人 : 達到這個標準的如何處理?稅務局:除罰款外要追究刑事責任。納稅人:納稅申報比我原來想象的重要得多。申報期限是如何規定的 ?稅務局:因稅種不同而不同。比如營業稅是次月十日內，而個人所得稅則是七日內。不過期限的最后一日如果是節假日，

19、可以順延。納稅人:您的介紹很重要。看來我們下次不會被罰款了。稅務局 : 我希望是這樣。稅務英語 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 一般地說，一般而言taxa

26、ble 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stipulate 規定，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 subject 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-useri

27、ght 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 稅率中文對照第三課: 能介紹一下營業稅的知識嗎納稅人 : 我公司馬上就要營業了，能介紹一下營業稅的知識嗎 ?稅務局: 盡我所能吧! 一般地說，提供應稅勞務、轉讓無形資產和出賣不動產都要交納營業稅。納稅人 : 什么是應稅勞務?稅務局 : 稅法有

28、明確的規定。 比如交通運輸業、 建筑安裝業、 金融保險業、 郵電通信業、文化體育業、 娛樂業和服務業等。 不包括加工、 修理、 修配業務， 因為它們要繳增值稅。納稅人 : 不動產好理解，無形資產指什么 ?稅務局: 指不具備實物形態，但能帶來經濟利益的資產，如專利權、專有技術、版權、商標、土地使用權等。 TOC o 1-5 h z 納稅人: 計稅收入如何確定?稅務局: 大多數情況下指全部價款包括價外費用。納稅人 : 預收的價款也計算在內嗎 ?稅務局:對于轉讓土地使用權和不動產是這樣。納稅人: 無償贈送呢?稅務局:單位無償贈送不動產要視同銷售，不過計稅額要經過核定。納稅人:收款是外幣怎么辦?稅務局

29、 : 金融機構按收到外匯的當天或當季季末的匯率來換算人民幣 ; 非金融單位按收入外匯的當日或當月一日的匯率換算。納稅人 : 營業稅稅率是多少?稅務局 : 一般是3%到 5%，娛樂業是5%到 20%。納稅人 : 您說的對我太有幫助了，謝謝 !稅務英語 lesson 4Lessen 4:How to pay business tax for leasing?租賃財產怎樣納營業稅？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 租賃property 財產movable property 動產set up 設立， 建立organization 機構， 團體representative office 代表處working place 作業場所，生產區域agent 代理人financial lease 金融租賃operational lease 經營租賃nature 性質，特征owne

36、rship 所有權deduct 扣除，減除real cost 實際成本involve 涉及中文對照 :第四課 : 出租業務怎樣納營業稅?納稅人 : 您好，我是一家外國公司，能介紹一下租賃業務營業稅如何交納嗎 ?稅務局: 樂意效勞。你們租賃什么? 納稅人 : 還沒確定。這對納稅有影響嗎 ?稅務局: 有很大影響。如果租賃的是動產，在中國設有機構且它同租賃業務有關系時，你公司才應在中國納稅。納稅人 : 您說的機構是指代辦處嗎 ?稅務局: 不僅是代辦處，還包括管理和營業機構、作業場所和代理人。 TOC o 1-5 h z 納稅人:明白了。那租賃無形資產吶?稅務局: 對無形資產，只要它的使用地在中國，不

37、管有沒有在中國設有機構，都要納營業稅。不動產也一樣，只要它的坐落地在中國。納稅人: 其他情況呢?稅務局:在計算應稅收入時要區分融資租賃和經營租賃。納稅人:什么是融資租賃?稅務局:指具有融資的性質且出租資產的所有權在租賃到期時轉移到承租方的一種租賃。對這種情況，計稅收入要按總收入（ 合價外費用 ） 減去出租資產的實際成本后的余額計算。納稅人 : 經營租賃不涉及資產的所有權，對吧?稅務局: 對！它的全部租賃收入都要計稅。納稅人: 稅率是多少?稅務局 : 5% 。 納稅人 : 太謝謝您了 !稅務英語 lesson 5Lessen 5:How do we beneficially invest the

38、 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 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，協力，相配合in detail仔細，詳細the land appreciation tax（LAT） 土地增值稅refer to 根據， 參考joint venture 合資企業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dividend 股息， 資本紅利solid 固定的contributi

45、on 出資入股as the above 如上所述stock company 股份公司中文對照第五課 : 怎樣投資土地使用權才合算嗎 ?納稅人:我們是一家房地產公司，打算與另一家公司合作建房，想了解一下稅收上的政策。稅務局:能具體介紹你們的方案嗎 ?納稅人:初步打算由我方出土地使用權，對方出資金，建成后對方給我們一部分房產。稅務局:這意味著你們是以轉讓無形資產換取房屋所有權。在這種情況下，你們應就轉讓無形資產的收入按5%交納營業稅。如果你們將分得的房產再銷售， 則須按銷售不動產再交營業稅和土地增值稅。納稅人 : 轉讓沒有按貨幣結算，怎樣確定應稅收入呢 ?稅務局: 稅務局可以根據當地的同類價格或其

46、成本水平來核定。納稅人 : 如果雙方組建合資企業是否有利吶 ?稅務局: 你的意思是你公司以土地使用權入股嗎?納稅人 : 對 ! 稅務局 : 要看具體情況。如果風險共擔，利益共享，則無形資產入股不納稅。只對合資企業的房產銷售征收營業稅和土地增值稅。納稅人:如果我們不參與管理，只按一定比例或固定數額提取利潤或分配房產呢稅務局:那就不能視同真正的入股，還要按前面所說的納稅。納稅人:看起來朝著組建正規的股份公司比較有利。稅務局:那要由你們自己來決定。稅務英語 lesson 6Lessen 6:How to pay taxes for the transfer of equity?股權轉讓怎么納稅？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 股本權益， 股權 combinewith 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，無償的assess and determine 核定remind 提醒stamp tax 印花稅Contract 合同中文對照 :第六課 : 股權

52、轉讓怎么納稅?納稅人 : 您好 ! 我想向您咨詢一個問題 ?稅務局:很樂意為您服務。納稅人:我公司正打算與另一家外資企業合并，請問股權轉讓怎么納稅?稅務局:這要看所轉讓的股權是怎么形成的。納稅人:我沒聽明白。稅務局 : 企業股權的形成不外三種形式: 以無形資產入股、以不動產入股、以其他資產入股。對后一種情況，在轉讓股權時應免繳營業稅。納稅人 : 能否介紹一下另外兩種情況?稅務局：可以。這兩種情況的稅收處理是不同的。對第一種情況，其性質是轉讓無形資產，如果是無償行為，則不征稅。納稅人 : 那對第二種情況呢 ?稅務局:對不動產形成的股權，不論是有償還是無償，均要征稅。納稅人 : 無償時應稅收入怎樣

53、確定?稅務局:可由稅務局核定。納稅人 : 股權轉讓如果有收益是否要繳所得稅?稅務局:我認為是這樣，不過這要由國稅局來解答。最后，我提醒你股權轉讓合同別忘了繳印花稅。稅務英語 lesson 7Lessen 7:Does your headquarter deal in self-employed trade?總機構是自營貿易嗎？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 經營， 買賣self-employe

58、d trade 自營貿易application 申請situation 狀況， 事態， 情況liaison 聯絡headquarter 總公司， 總部consignment 委托， 寄售納稅人 : 是。納稅人 : 是。on behalf of 代表， 為了的利益invoice 發票， 裝貨清單group company 集團公司controlling company 控股公司sign 簽定中文對照 :第七課 : 總機構是自營貿易嗎 ?納稅人:歡迎您到我們辦事處來。我們提交的免稅申請收到了嗎 TOC o 1-5 h z 稅務局 : 收到了，能介紹一下情況嗎?納稅人:我們辦事處是為總公司在中國提供

59、聯絡服務的。稅務局 : 你們還接受其他企業的委托嗎 ?納稅人:沒有。稅務局:你們代表總公司與境內的企業簽定合同嗎?納稅人:沒有。稅務局:能提供總公司的銷售合同和發票嗎?納稅人:可以。稅務局:總公司是集團公司嗎?納稅人:不是。稅務局: 是控股公司嗎?納稅人:不是。稅務局:它的經營范圍是什么?納稅人:主要從事通信領域的貿易。稅務局: 是自營貿易嗎?稅務局:能提供總公司與境外制造商簽定的合同嗎?納稅人:這是合同復印件。稅務局:從合同簽定的日期看，銷售在前，購買在后，這說明不是銷售自己的產品，不能視為自營貿易。稅務英語 lesson 8Lessen 8:How many ways to tax on

60、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 taxation, namely declaration, verification, and conversion.Taxpayer: