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疯狂英语之税
收英语精华篇
疯狂英语之税收英语精华篇
Chapter 1 Tax Registration
一、税务登记
you please tell me how to go through
(or modify)
tax
registration.
go to the
Tax Registration Center.
apply for tax registration for foreigners.
fill out personal income
tax record book for
foreigners, and then present the book
together with
documents and
certificates as listed in the record book.
me, would you please
explain to me the
necessary
procedures for nullifying the tax registration?
fill out the tax
cancellation return form with
your company
’
s
stamp.
’
s a list of the
required documents and materials.
give detailed information in the form
of the
foreigners in your
company, so that we can cancel all
their registration.
’
ll go to your
company to check on the cancellation
of tax registration.
submit supplement documents.
1
、请问如何办理税务（变更）登记？
2
、请到税务登记中心办理相关手续。
3
、请办理外籍人员税务登记。
4
、请填写外籍个人所得税手册，并
附上手册内所列相关资料。
5
、请问如何办理税务登记注销手续？
6
、请填写注销税务登记表并加盖公
章。
7
、请您按这份清单提供有关资料。
8
、请您将单位外籍人员情况填写清
楚，一并进行注销。
9
、我们将对您公司进行注销税务登记检查。
10
、请补充资料。
Chapter 2 Filling Tax Returns
二、纳税申报
hand me your tax returns.
kind of tax should we pay for a transportation
business?
should file a tax return form for
business.
tax applies to
the following 9 business:
transportation, construction, finance &
insurance, post
&
telecommunications, culture, sports & recreation,
service, transfer of non-
commodity assets, and sell of
fix assets.
is
the tax rate?
tax for
education.
are your tax
payment forms.
make tax
payment at the designated counter in
the bank.
11
、请把您的纳税申报表给我。
12
、请问从事运输业应缴什么税？
13
、应缴营业税。
14
、营业税税目有
9
个：交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、
服务业、
转让无形资产、销售不动产。
15
、税率是多少？
16
、教育地方附加费。
17
、这是您的税单。
18
、请到银行专柜缴税。
Chapter 3 Delay in Filling Tax Returns
三、延期申报税款
we extend deadline for tax
returns?
submit a written
application letter.
19
、我们可以延期申报吗？
20
、请提供书面报告。
Chapter 4 Filing Individual Income Tax
Returns
四、应缴个人所得税
should Mr. Green file his tax return
on income
from the
author
’
s remuneration?
should pay IIT, i.e.
(individual income tax.)
which tax category should he file his tax return?
should pay ITT on the
total income from author
’
s
remuneration.
is the deduction standard for
foreigners
’
salary
income?
26.4000 Y
uan for foreigners.
is the tax rate for salary
income?
5% to 45%.
submit domestic and
foreign work permits.
submit an original salary description
certificate issued by the employer.
31.A bilateral tax
agreement has been signed between our
two countries, therefore you are
entitled to enjoy
treatment
stipulated in the agreement.
many days are you going to spend in
China?
your personal
income tax to be paid by yourself or
by your company?
deduction is allowed for a single
overseas trip
over 30 days.
21
、格林先生取得一笔稿费应缴什
么税？
22
、应该交纳个人所得税。
23
、应按照什么税目？
24
、应按照稿酬所得缴纳个人所得
税。
25
、外籍人员的工资薪金收入扣除标准是多少？
26
、外籍人员是
4000
元。
27
、工资薪金收入的税率是多少？
28
、
5%
—
45%
。
29
、请提供境内、外工资证明。
30
、请提供单位开据的原始明细工
资单（书）
。
31
、我们两国已签订税收协定，您可以享受税收协定待遇。
32
、您在华停留多少天？
33
、个人所得税由本人承担，还是
由单位承担？
34
、一次临时离境超过
30
天可以扣除天数。
Chapter 5 Paying City Property Tax
五、缴纳城市房地产税
we pay property tax on our
company-owned
office
buildings?
, they are
subject to the city property tax..
the original value of the real estate
and
multiply it by 70%,
then multiply that by 1.2%( or: The
tax payable is equal to the original
value of the real
estate*70%*1.2%).
real-estate tax is calculated under
the rate on
leasing income
method. The applicable rate is 12%.
g or renting-out property must use Wuxi
leasing/renting business
special invoice or special
invoice issued by the Wuxi local tax
bureau.
should we file the
tax return?
check related
information on the electric
screen in the service hall.
35
、我公司的自有办公房要缴税吗？
36
、应该缴纳城市房地产税。
37
、从价按照房产原值扣除
70%
再乘以
1
。<
/p>
2%
缴纳。
38
、从租按租金收入
12%
的税率缴纳。
39
、承租房屋要取得无锡市租赁业发票或无锡市地方税务局特种发票。
40
、什么时间缴纳？
41
、请您注意收看征收大厅的电子
显示屏。
Chapter 6 Checking The Tax
Returns
六、审核申请表
you please check the tax
returns for me?
fill out
your pin code.
fill out
the names of the tax officers on the
form.
affix
your company
’
s stamp here.
hand me the modified
forms.
42
、请您帮我审核一下申报表好吗？
43
、请您把微机号码填好。
44
、请您将办税人员的姓名填在表
内。
45
、请在这里盖上你们公司的章。
46
、请您把修改好的表格递给我。
Chapter 7 Imposing A Penalty For
Overdue Tax
七、加收滞纳金
unately, you must pay the penalty fee
for the
overdue tax
payment.
you please
explain how the penalty fee for the
overdue tax payment is determined?
daily penalty for the
overdue tax payment that we
impose is equal to 0.05%.
<
/p>
47
、对不起，这笔税款已滞纳，要加收滞纳金。
48
、请问滞纳金是怎么收的？
八、大厅服务
me. Can I help you?
I borrow a pen?
course. You may use the
pen on the service
counter.
tax payment period,
services are available
during lunch breaks.
50
、你好，需要帮忙吗？
51
、我可以借支笔吗？
52
、当然可以，在申报台上有笔。
53
、在申报期，即使是午间休息时
间我们也照常提供服务。
Chapter 9 Consulting
Service
九、咨询服务
me, can I ask you some
questions about the tax
returns here?
have an information counter in the service hall.
56.I
’
ve written
down your questions.
I get
back to you right after I speak to my
supervisor?
you
have any more questions?
bureau director will meet with taxpayers for
consultation on 7th of each
month.
54
、我可以在这里咨询吗？
55
、在征收大厅设有咨询窗口。
56
、您提出的问题我已作了记录。
57
、我请示后给您答复好吗？
58
、还有问题要问吗？
59
、每月
7
日是我们的局长接待日。
Chapter 10
Purchasing Invoice Books
十、购领发票
60.I want to apply for carving a
special invoice stamp.
present the original copy of the duplicate of
your tax registration
certificate.
62.I want to
purchase five special invoice books of
service trades.
purchasing new invoice books you always need to
present the record of the
used ones for examination.
purchasing invoice for the first time, you need
to fill out
“
Assessment Form on Sales
Tax Invoice
Application
”
.
show me your invoice book.
60
、我要申请雕刻发票专用章。
61
、请提供税务登记证副本原件、
复印件和单位介绍信。
62
、我要购领五本服务业发票。
63
、购领发票一律实行验旧购新制
度。
64
、初次购领发票，请填写《营业税发票使用鉴定表》
。
65
、请您把发票购领本递给我。
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