税收英语对话：纳税申报

 　　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？

　　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.

1 taxpayer   

n.纳税人

参考例句：

• The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
• The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。

2 turnover   

n.人员流动率，人事变动率；营业额，成交量

参考例句：

• The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
• Our turnover actually increased last year.去年我们的营业额竟然增加了。

3 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

4 overdue   

adj.过期的，到期未付的；早该有的，迟到的

参考例句：

• The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。
• The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。

5 levy   

n.征收税或其他款项，征收额

参考例句：

• They levy a tax on him.他们向他征税。
• A direct food levy was imposed by the local government.地方政府征收了食品税。

6 arrears   

n.到期未付之债，拖欠的款项；待做的工作

参考例句：

• The payments on that car loan are in arrears by three months.购车贷款的偿付被拖欠了三个月。
• They are urgent for payment of arrears of wages.他们催讨拖欠的工钱。

7 determined   

adj.坚定的；有决心的

参考例句：

• I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
• He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

8 evasion   

n.逃避，偷漏(税)

参考例句：

• The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
• The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

9 stringent   

adj.严厉的；令人信服的；银根紧的

参考例句：

• Financiers are calling for a relaxation of these stringent measures.金融家呼吁对这些严厉的措施予以放宽。
• Some of the conditions in the contract are too stringent.合同中有几项条件太苛刻。

10 administrative   

adj.行政的，管理的

参考例句：

• The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
• He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。