英語對話納稅申報
納稅申報比我們想象的重要的多!那麼大家知道關於稅收的知識嗎?接下來，小編給大家準備了英語對話納稅申報,歡迎大家參考與借鑑。
The tax return is far more than I thought.
稅務局：您好。您看上去有些不快，有什麼事需要幫助嗎?
Tax official： hello. you.look unhappy. What can I do for you.
納稅人：我公司因未申報而被罰款。可我們並沒有取得營業收入呀?
Taxpayer1： my company have been fined because we failed to file the tax return we have not got any business income at all .
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。
Tax official： well ，according to the Chinese law ，the taxpayer must file its Tax return within the prescribed time ， no matter whether it has business turnover2 .
納稅人：如果繳稅和申報同時過期了怎麼辦?
Taxpayer： if both the tax payable3 and tax return are overdue4， what will happen ?
稅務局：要重新指定申報期限，並在罰款的同時，對逾期納稅按日加罰滯納金。
Tax official： the tax authority will set new dead line for the return and impose a fine not exceeding 2000 Yuan on the taxpayer that fail to file the return the other hand ，levy5 a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears6 .
納稅人：如果申報不實怎麼辦?
Taxpayer： what about the punishment In the case of false tax return?
稅務局：如果是故意的，就要被定爲偷稅。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。
Tax official： if it is on the purpose， it will be determined7 as tax evasion8 default not amounting to a crime may be subject to a fine up to 500% of the tax that should have been paid ， plus the payment of the tax due .
納稅人：刑事立案標準是怎樣規定的?
Taxpayer： what is the criminal limit?
稅務局：未申報數在一萬元以上，並超過應申報數的10%.
Tax official： the taxpayer reports the tax liability that is lower than the actual liability by 10% or more and by at least 10000 Yuan.
納稅人：達到這個標準的如何處理?
Taxpayer： what will happen than?
稅務局：除罰款外要追究行事責任。這個規定也適用於有過兩次行政處罰又虛假申報的情況。
Tax official： the taxpayer will face stringent9 criminal punishment in addition to the fine. These punishments also apply to the taxpayer that report false tax return after receiving administrative10 penalties twice or more .
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?
Taxpayer： well， the tax return is far more important than I thought before. what is the deadline for it ?
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。不過期限的最後一日如果是節假日，可以順延。
Tax official： it depends on different taxes 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 the deadline fall in the vacation or holiday ，it can be put off in turn .
納稅人：您的介紹很重要。看來我們下次不會被罰款了。
Taxpayer： what you have said is very important to us. I wish that would not be fined again.
稅務局：我希望是這樣。
Tax official： I hope so.
擴展：哪些補貼可以免稅?
Which kind of subsidy1 can be exempt2 from tax
稅務局：這裏是涉外分局。
Tax official： This is the foreign tax bureau.
布朗：我是ABC公司的喬治。布朗。我找李先生通話。
Taxpayer3： This is George brown from ABC company. I“d like to speak to Mr. li.
稅務局：請稍等。
Tax official： Hold the line， please.
李先生：我是李彤，有什麼事嗎，布朗?
Mr. Li： Litong speaking. How can I help?
布朗：有個事請教您。補貼也和工資一樣納稅嗎?
Taxpayer： I have a question to consult with you. Is the subsidy subject to personal income tax as salary ?
李先生：與工資不同，對外籍人士有許多免稅。
Mr. Li： Different from the salary， there are many exemptions4 in subsidy for the foreigners.
布朗：能說得詳細些嗎?
Taxpayer： Can you explain it in detail?
李先生：住房、吃飯、洗衣等補貼，只要不是現金支付並實報實銷就可以免稅。
Mr. Li： The housing， meal， and cloth washing allowance are exempt， provided they are not paid by cash and the amount is in proof of invoice5 .
布朗：去、離職過程中發生的搬家費吶?
Taxpayer： What about the housing transfer allowance happened in the course of entering or leaving office?
李先生：實際發生的可以免。但每月以搬家的名義支付就不能認爲是合理的了。
Mr. Li： It could be exempt on the base of the amount actually happened. Nevertheless it is not considered reasonable that the money is paid every month in the name of housing transfer.
布朗：出差補貼吶?
Taxpayer： How about the allowance of trip on business ?
李先生：如能對路費和住宿費提供準確的證明，並提供公司關於出差的規定的，可以免稅。
Mr. Li： It could be exempt also， if you provide the accurate documentary evidences to the fares and lodging6 fees， and present the stipulation7 of your company about the trip on business.
布朗：包括境外的出差補貼嗎?
Taxpayer： Does that include the allowance of trip abroad?
李先生：對!
Mr. Li： yes.
布朗：探親費免稅嗎?
Taxpayer： Is the home leave fare subject to tax?
李先生：如果能證明這筆費用於外籍個人，並且數額和每年探親的次數是合理的，也可以免。
Mr. Li： the home leave fare is exempt， provided you present the evidence to the fare happened by expatriate himself ，and both the amount of fare and the frequency every year are considered reasonable by the tax authority .
布朗：語言培訓費和子女教育費吶?
李先生：對發生在境內且數額是合理的費用可以免稅。
Mr. Li： If the above expenses happen within china and the amount is reasonable， it can be exempt.
布朗：您幫了我大忙，謝謝您!再見!
Taxpayer： Thank you for your help . Bye for now .
李先生：再見!
Mr. Li ： Bye .
