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税务实用英语(词汇及对话)

税务实用英语(词汇及对话)
税务实用英语(词汇及对话)

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 registration

Dialogue

Mr. 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。

A: Good morning. What can I do for you?

早上好。你有什么事吗?

J: Good morning. I’ve come here to make a tax registration for my company which is permitted to be engaged in the development of real estate. Could you please tell me how to register with the tax authority?

早上好。我今天来这里是为我的公司办理税务登记的。我公司被批准从事房地产开发。请问如何办理税务登记?

A: There are several kinds of tax registration such as starting a business, business change and suspension of a business. What kind of tax registration are you going to make?

税务登记有好几种,比如,开业、变更、注销税务登记证。请问你要办哪一种?

J: The starting of a business. What should I do in the process of registration?

开业税务登记。需要什么手续呢?

A: To get and fill in the application form,and present the relevant materials, such as the industrial and commercial business license, organization code certificate, identity card, company’s stamp and so on.

领取并填写申请表,同时提交工商营业执照、组织机构代码证、身份证、公章等相关资料,

J: Yes. Here is the meterials.

好的.这是相关材料。

A:Mr. John, you are fully prepared.

约翰先生,你准备的很充分。

J: Thank you! What is the time requirement for the tax registration?

谢谢。税务登记在时间上有要求吗?

A: According to the regulation, the tax registration is due within 30 days after you have received business certificate.

按规定,在领取营业执照之日后30天内提出申请。

J: How long will I get the tax certificate of the registration?

我要多久才能领到税务登记证呢?

A: You can get it right now if your certifications and documents are completely prepared.

如果你资料齐全的话马上就可以拿到了。

J: What is the charge of the registration?

请问费用是多少?

A: It’s free.

免费。

J: Thanks.

谢谢。

A:You are welcome.

不用谢。

纳税申报

Tax return

Dialogue

Mr. John comes to the tax bureau to file tax returns.

约翰先生来到税务局进行纳税申报。

A: Good afternoon. Is there anything I can do for you?

下午好!有什么事要帮忙吗?

J: I want to file tax returns.

我想进行纳税申报。

A: Please fill the tax return form.

请填写纳税申报表。

J: Excuse me. It’s my first to file a tax return. I hope you can help me.

不好意思,这是我第一次填申报表,希望你能帮帮我。

A: My pleasure. Please fill in your name, taxpayer ID (identifier) and tax code here.

愿意效劳。请把名字、纳税人识别号和纳税编码填在这里。

J: OK. Thank you.

好的,谢谢你。

A: Then, please fill in your working unit, address, the tax period and the taxes here.

然后请把你工作的单位、工作地址、税款所属期还有税种填上。J: Yes. Shall I fill in the different kinds of taxes respectively?

好的。我是不是应该把不同的税种分开填写呢?

A: Sure. Please remember to indicate the currency. Well. Please hand me your tax return form. And I will compute the tax according to the information.

那当然。请记得说明税种。好了,请把你的纳税申报表给我。我会根据你的信息计算你的税款。

J: That’s good.

太好了。

A: You’d better make sure all the items written in the form again, and then put your signature and company’s stamp here.

请再确认下你所填的各项,在这里签字并盖上你们的公章。

J: I see.

我明白。

A: The tax is ¥2000 in all. You can use your credit card or pay cash?

税款总共是2000元,你可以刷卡或付现金。

J: Credit card.

刷卡。

A: Please input your password. This is your tax receipt.

请输入密码。这是你的税票。

J: Thanks for your warm service.

谢谢你的热情服务。

A: You are welcome, it’s my pleasure.

不客气,这是我应该做的。

税务方面专业词汇

税务方面专业词汇中英对照字母表顺序排列Accrued tax 应计未付税款 Across-the-board tax cut 全面减税 Addition tax 追加税 Adjudication of tax 税收裁定 Administrative charges 行政性收费 After-tax income 税后所得 Agricultural tax 农业税 Allowance for income tax 所保税减免 Amount withheld 扣缴税额 Animal slaughter tax 屠宰税 Annual tax payable report 年度纳税申报表 Anti-evasion measures 反逃税措施 Appeal 税务申诉 Assess 估价

Assessment percentage 估价率 Assessment ratio 征税比率 Assessment 查定税款 Authorized tax collection 税收代征 Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率 Back payment 补交拖欠税款 Blanket exemption 全部免税 Bonus tax 奖金税 Business tax 营业税 Cascading taxation 重复征税 Category of taxes 税种 Certificate of compliance 税款缴款证明书 Certificate of tax payment 完税证 Collected amount 征税额

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pacific a.和平的n.太平洋pack vt.捆扎;挤满n.包package n.包裹,包,捆packet n.小包(裹),小捆 pad n.垫;本子vt.填塞 page n.页 pail n.桶,提桶 pain n.痛,痛苦悲伤;辛劳painful a.使痛的;费力的paint vt.画;油漆vi.绘画painter n.漆工,画家,绘画者painting n.油画;绘画;着色pair n.一对vi.成对,配对palace n.宫,宫殿 pale a.苍白的;浅的 palm n.手掌,手心;掌状物pan n.平底锅,盘子 panda n.小猫熊;猫熊 pane n.窗格玻璃 panel n.专门小组;面,板pant n.气喘;心跳 paper n.纸;官方文件;文章

parade n.游行;检阅vi.游行paradise n.伊甸乐园;天堂paragraph n.(文章的)段,节parallel a.平行的;相同的parcel n.包裹,小包,邮包pardon n.原谅;赦免vt.原谅parent n.父亲,母亲,双亲 park n.公园;停车场 parliament n.议会,国会 part n.一部分;零件;本份partial a.部分的;不公平的partially ad.部分地 participate vi.参与,参加;分享particle n.粒子,微粒 particular a.特殊的;特定的particularly ad.特别,尤其,格外partly ad.部分地,不完全地partner n.伙伴;搭挡;配偶party n.党,党派;聚会 pass vt.经过;通过;度过passage n.通过;通路,通道passenger n.乘客,旅客,过路人

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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?

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