税务英语对话

税务专用词汇及税收英语对话1.税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises 企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 避税tax evasion 偷税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 扣缴所得税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区2. 税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：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？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

税务英语文章以下是一篇关于税务英语的文章，供参考：Taxation is a critical component of any country's financial system. It provides the government with the funds necessary to operate and provide essential services to its citizens. Tax laws and regulations are complex and can be difficult to understand, particularly for non-native speakers of English. For this reason, it is important for tax professionals to have a strong understanding of English tax terminology and concepts.One of the key concepts in taxation is the tax base. This refers to the value or amount of income, property, goods, or services that are subject to taxation. The tax base is used to calculate the amount of tax owed by an individual or organization. Different types of taxes may have different tax bases. For example, income tax is typically based on a person's taxable income, while sales tax is based on the price of goods or services sold.Another important concept is tax credits. These are deductions from the amount of tax owed, and they can be applied for a variety of reasons. For example, a tax credit may be available for education expenses, charitable donations, or energy-efficient home improvements. Tax credits can help reduce the amount of tax owed and can be particularly valuable for low-income taxpayers.Tax evasion is a serious crime in many countries, and tax authorities use a variety of methods to detect potential tax fraud. One of the mostcommon methods is through audits, which involve a review of an individual or organization's financial records to ensure that all income and deductions have been reported accurately. Tax authorities may also use computer algorithms to detect potential fraud.Taxation is a complex and ever-changing field, and it is important for tax professionals to stay up-to-date with the latest laws and regulations. English-language tax resources, such as tax journals and online databases, can be valuable tools for keeping informed about changes in the tax landscape.In conclusion, a strong understanding of tax terminology and concepts is essential for tax professionals working in an English-speaking context. With the right training and resources, tax professionals can navigate the complex world of taxation and ensure that their clients are in compliance with tax laws and regulations.以下是另一篇关于税务英语的文章，供参考：As businesses expand globally, tax professionals must navigate the complexities of international tax laws and regulations. English plays a critical role in this field, as it is the primary language used in many international tax agreements and treaties.One of the key concepts in international taxation is transfer pricing. This refers to the practice of pricing goods and services between affiliated companies in different countries. Transfer pricing can be used to shiftprofits to countries with lower tax rates, and as a result, it has become a major area of concern for tax authorities around the world. Transfer pricing rules are complex and can vary by country, so it is important for tax professionals to have a strong understanding of the relevant terminology and concepts in English.Another important concept in international taxation is the permanent establishment. This refers to a fixed place of business in a foreign country, such as a branch office or factory. When a business has a permanent establishment in a foreign country, it may be subject to taxes in that country. The rules for determining whether a permanent establishment exists can be complicated, so tax professionals must be familiar with the relevant English-language tax treaties and laws.Tax treaties are a critical component of international taxation, as they provide a framework for avoiding double taxation and resolving disputes between countries. Many tax treaties are written in English, so it is important for tax professionals to have a strong understanding of the relevant terminology and concepts. Some common terms that appear in tax treaties include "taxable presence," "dividends," and "withholding tax."In addition to tax treaties, there are also international tax organizations that play a key role in shaping tax policy around the world. These organizations, such as the Organization for Economic Cooperationand Development (OECD), publish guidelines and recommendations for countries to follow in order to ensure consistency and fairness in international taxation.In conclusion, international taxation is a complex and rapidly-changing field. Tax professionals must have a strong understanding of English tax terminology and concepts in order to navigate the complex web of tax laws and regulations. With the right training and resources, tax professionals can stay up-to-date with the latest developments in international taxation and provide valuable advice to their clients.。

1请问如何办理税务登记2、How do I register with the tax authority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Taxpayer: Hello, My company is a foreign investment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority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。

Tax official: I like to do. According to what you said, your businesses are subject to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.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Taxpayer: what is the difference between the two tax authorities. Why should my company register with the two tax authorities at same time税务局：最大的区别就是负责的税种不同。

Tax official: the biggest difference is that two tax authorities administer different kinds of tax.纳税人：税务登记在时间上有什么要求吗Taxpayer: I see. What is the time requirement for the tax registration.税务局：在领取营业执照后30日内提出申请。

财税英语-税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话1.税务专用词汇State Administration for Taxation国家税务总局Local Taxation bureau地方税务局Business Tax营业税Individual Income Tax个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing纳税申报taxes payable应交税金the assessable period for tax payment纳税期限the timing of tax liability arising纳税义务发生时间consolidate reporting合并申报the local competent tax authority当地主管税务机关the outbound business activity外出经营活动Tax Inspection Report纳税检查报告tax avoidance逃税tax evasion避税tax base税基refund after collection先征后退withhold and remit tax代扣代缴collect and remit tax代收代缴income from authors remuneration稿酬所得income from remuneration for personal service劳务报酬所得income from lease of property财产租赁所得income from transfer of property财产转让所得contingent income偶然所得resident居民non-resident非居民tax year纳税年度temporary trips out of临时离境flat rate比例税率withholding income tax预提税withholding at source源泉扣缴State Treasury国库tax preference税收优惠the first profit-making year第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise出口型企业technologically advanced enterprise先进技术企业Special Economic Zone经济特区2.税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC:Would you please give the general introduction of the business tax?对话内容：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？Taxpayer:my company will begin business soon,but I have little knowledgeabout the business tax.Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

税务实用英语词汇National taxation bureau 国家税务局Local Taxation bureau地方税务局税种: Business Tax 营业税 resource tax 资源税stamp tax 印花税Individual Income Tax 个人所得税 Income Tax fo r Enterprises企业所得税Land value appreciation tax 土地增值税urban real estate tax 房产税Tax on vehicles and vessels 车船税Value-added tax 增值税 consumption tax 消费税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间the local competent tax authority 当地主管税务机关the outbound business a ctivity 外出经营活动flat rate 比例税率 fixed rate 定额税率State Treasury 国库 tax preference 税收优惠办税大厅 tax service hall税务登记表 tax registration form税务登记证 tax registration certificate工商营业执照 industrial and commercial business license组织机构代码 organization code certificate身份证 identity card公司的印章 company’s stamp纳税申报 tax return纳税申报表 tax return form纳税人识别号 tax payer ID(identifier)纳税代码 tax code税票 tax receipt发票 invoice税务登记Tax registrationDialogueMr. John, who works in a foreign enterprise, comes to the tax service hall for tax registration.一位在外企工作的约翰先生走进办税服务大厅来办理税务登记。

英语对话纳税申报纳税申报比我们想象的重要的多!那么大家知道关于税收的知识吗?接下来，小编给大家准备了英语对话纳税申报,欢迎大家参考与借鉴。

英语对话纳税申报The tax return is far more than I thought.税务局：您好。

您看上去有些不快，有什么事需要帮助吗?Tax official： hello. You look unhappy. What can I do for you.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?Taxpayer1： my company have been fined because we failed to file the tax return .but we have not got any business income at all .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。

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 .纳税人：如果缴税和申报同时过期了怎么办?Taxpayer：if both the tax payable3 and tax return are overdue4， what will happen ?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滞纳金。

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 .on the other hand ，levy5 a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears6 .纳税人：如果申报不实怎么办?Taxpayer： what about the punishment In the case of falsetax return?税务局：如果是故意的，就要被定为偷税。

美联英语提供：美联英语：纳税申报相关实用口语小编给你一个美联英语官方试听课申请链接：/?tid=16-73374-0纳税申报比我想象的重要的多！The tax return is far more than I thought.税务局：您好。

您看上去有些不快，有什么事需要帮助吗？Tax official：hello. You look unhappy. What can I do for you.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？Taxpayer：my company have been fined because we failed to file the tax return .but we have not got any business income at all .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。

Tax official：well ，according to the Chinese law ，the taxpayer must file its T ax return within the prescribed time ，no matter whether it has business turnover .纳税人：如果缴税和申报同时过期了怎么办？Taxpayer：if both the tax payable and tax return are overdue，what will happen ？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滞纳金。

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 .on the other hand ，levy a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears .纳税人：如果申报不实怎么办？Taxpayer：what about the punishment In the case of false tax return？税务局：如果是故意的，就要被定为偷税。

[Your Position][Your Company/Organization][Company/Organization Address][City, State, Zip Code][Email Address][Phone Number][Date][Recipient's Name][Recipient's Position][Recipient's Company/Organization][Company/Organization Address][City, State, Zip Code]Subject: Introduction Letter for Tax AuditDear [Recipient's Name],I am writing to introduce [Name of the Individual/Entity] to you, who has been requested to undergo a tax audit. As [Your Position] at [Your Company/Organization], I am responsible for ensuring compliance with tax regulations and maintaining accurate financial records. Therefore, I am compelled to provide you with a formal introduction letter to facilitate the audit process.[Name of the Individual/Entity] has been identified as a potential case for tax audit due to [briefly explain the reasons for the audit, such as discrepancies in financial records, prior audit findings, or other relevant reasons]. We believe that it is essential to cooperate fully with the tax authorities to ensure transparency and to uphold the integrity of our financial reporting.The following information provides a comprehensive overview of [Name of the Individual/Entity] and their relationship with [YourCompany/Organization]. Please find below the details:1. Personal/Company Information:- Full Name: [Name of the Individual/Entity]- Date of Birth: [Date of Birth]- Tax Identification Number: [Tax Identification Number]- Company Registration Number (if applicable): [Company Registration Number]2. Relationship with [Your Company/Organization]:- [Name of the Individual/Entity] has been associated with [Your Company/Organization] as [describe the individual's role or the entity's business relationship].- [Name of the Individual/Entity] has been employed/engaged with [Your Company/Organization] since [Start Date].- [Name of the Individual/Entity] has been responsible for [mention specific responsibilities or roles within the company].3. Financial Information:- [Name of the Individual/Entity] has been involved in [Your Company/Organization]'s financial transactions, including [mention specific transactions or areas of involvement].- [Name of the Individual/Entity] has access to [YourCompany/Organization]'s financial records and can provide relevant documentation for the audit.4. Compliance and Tax Records:- [Your Company/Organization] has maintained accurate and up-to-date tax records for [Name of the Individual/Entity].- We have provided all necessary documentation to support the tax positions taken by [Name of the Individual/Entity].- [Your Company/Organization] has fully cooperated with previous tax audits and has a history of compliance with tax regulations.We understand the importance of a smooth and efficient tax audit process. To facilitate this, we would like to request the following:1. Please inform us of the specific dates and times for the tax audit.2. Please provide any additional information or documentation requiredto conduct the audit effectively.3. We will assign a designated representative to be present during the audit to answer any questions and provide assistance as needed.We assure you that [Your Company/Organization] will provide full cooperation throughout the audit process. We value our relationship with the tax authorities and strive to maintain transparency and compliance with tax regulations.If you have any questions or require further information, please do not hesitate to contact me at [Your Email Address] or [Your Phone Number]. We are committed to addressing any concerns and ensuring a successful audit outcome.Thank you for your attention to this matter. We look forward to apositive and collaborative audit experience.Sincerely,[Your Name][Your Position][Your Company/Organization][Company/Organization Address][City, State, Zip Code][Email Address] [Phone Number]。

税务稽查英语Tax Audit: An OverviewTax audit is a crucial process undertaken by tax authorities to ensure that individuals and businesses comply with the tax laws of a country. It involves a comprehensive examination of financial records, transactions, and other relevant documents to verify the accuracy and completeness of tax returns. In this article, we will discuss the significance of tax audit, its purpose, and the procedures followed during the audit process.The primary purpose of tax audit is to promote transparency and fairness in the tax system. It helps to identify and address discrepancies, errors, and potential cases of tax evasion or avoidance. By conducting tax audits, tax authorities can ensure that taxpayers are fulfilling their tax obligations, thereby maintaining social and economic stability. Additionally, tax audits facilitate the collection of accurate revenue, which is essential for funding government activities and providing public services.During a tax audit, various procedures are carried out to determine the accuracy of tax returns. These procedures may include reviewing financial statements, reconciling bank statements, examining invoices, receipts, and other supporting documents, and conducting interviews with taxpayers and their representatives. The tax authorities may also request additional information or clarification on certain transactions or expenses to ensure compliance with tax laws.Tax audit procedures may vary from country to country, and may also depend on the type of taxpayer being audited. Individuals, businesses, and corporations are all subject to tax audits, although the frequency and intensity of audits may differ based on factors such as the size of the taxpayer's operations and their compliance history. Generally, tax audits can be categorized into two types: desk audits and field audits.Desk audits are conducted in an office setting, where tax authorities review financial records and other relevant documents submitted by taxpayers. These audits are typically less intrusive and are more common for individual taxpayers or small businesses withstraightforward tax matters. Field audits, on the other hand, involve tax officials visiting the premises of the taxpayer to conduct a more thorough examination. Field audits are usually conducted for larger corporations or businesses with complex financial transactions.During a tax audit, it is important for taxpayers to cooperate fully with the tax authorities and provide all requested information and documents. Failure to cooperate or provide accurate information can lead to penalties, fines, or further investigation. It is advisable for taxpayers to maintain accurate and organized financial records throughout the year, which can facilitate the audit process and demonstrate compliance with tax laws.In conclusion, tax audit is a critical process in ensuring the fairness and integrity of the tax system. By conducting audits, tax authorities can verify the accuracy of tax returns and detect potential cases of tax evasion or avoidance. The procedures followed during a tax audit may vary, but they generally involve a comprehensive examination of financial records and other relevant documents. It is essential for taxpayers to cooperate fully with tax authorities during the audit process and maintain accurate financial records throughout the year.。

财税英语－税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话字体：[ 大中小 ] 日期：2008-04-11 浏览次数：1729 保护视力色：1.税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区2. 税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：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？Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。