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 false tax return?
税务局：如果是故意的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。
Tax official： if it is on the purpose， it will be determined7 as tax evasion8 .the 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 .
纳税人：刑事立案标准是怎样规定的?
Taxpayer： what is the criminal limit?
税务局：未申报数在一万元以上，并超过应申报数的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.
纳税人：达到这个标准的如何处理?
Taxpayer： what will happen than?
税务局：除罚款外要追究行事责任。这个规定也适用于有过两次行政处罚又虚假申报的情况。
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 .
纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的?
Taxpayer： well， the tax return is far more important than I thought before. what is the deadline for it ?
税务局：因税种不同而不同。比如营业税是次月十日内，而个人所得税则是七日内。不过期限的最后一日如果是节假日，可以顺延。
Tax official： it depends on different taxes .for business tax ，it is due within the first 10 days of the following month .but for individual income tax ，it is within the first 7 days .if the deadline fall in the vacation or holiday ，it can be put off in turn .
纳税人：您的介绍很重要。看来我们下次不会被罚款了。
Taxpayer： what you have said is very important to us. I wish that would not be fined again.
税务局：我希望是这样。
Tax official： I hope so.
扩展：哪些补贴可以免税?
Which kind of subsidy1 can be exempt2 from tax
税务局：这里是涉外分局。
Tax official： This is the foreign tax bureau.
布朗：我是ABC公司的乔治。布朗。我找李先生通话。
Taxpayer3： This is George brown from ABC company. I“d like to speak to Mr. li.
税务局：请稍等。
Tax official： Hold the line， please.
李先生：我是李彤，有什么事吗，布朗?
Mr. Li： Litong speaking. How can I help?
布朗：有个事请教您。补贴也和工资一样纳税吗?
Taxpayer： I have a question to consult with you. Is the subsidy subject to personal income tax as salary ?
李先生：与工资不同，对外籍人士有许多免税。
Mr. Li： Different from the salary， there are many exemptions4 in subsidy for the foreigners.
布朗：能说得详细些吗?
Taxpayer： Can you explain it in detail?
李先生：住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。
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、离职过程中发生的搬家费呐?
Taxpayer： What about the housing transfer allowance happened in the course of entering or leaving office?
李先生：实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。
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：出差补贴呐?
Taxpayer： How about the allowance of trip on business ?
李先生：如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。
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：包括境外的出差补贴吗?
Taxpayer： Does that include the allowance of trip abroad?
李先生：对!
Mr. Li： yes.
布朗：探亲费免税吗?
Taxpayer： Is the home leave fare subject to tax?
李先生：如果能证明这笔费用于外籍个人，并且数额和每年探亲的次数是合理的，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：语言培训费和子女教育费呐?
李先生：对发生在境内且数额是合理的费用可以免税。
Mr. Li： If the above expenses happen within china and the amount is reasonable， it can be exempt.
布朗：您帮了我大忙，谢谢您!再见!
Taxpayer： Thank you for your help . Bye for now .
李先生：再见!
Mr. Li ： Bye .
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