商务口语天天说 怎样解释纳税申报的重要性

第一句：My company has been fined because we failed to file the tax returnm but we have not got any business income at all.

我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。

A: My company has been fined because we failed to file to the tax returnm but we have not got any business income at all.

我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。

B: According to the Chinese law, the taxpayer¹ must file its tax return within the prescribed time, no matter whether it has business turnover².

中国法律规定，即使没有营业收入、没有税可缴也要在规定时间被申报。

第二句：If both the tax payable³ and tax return are overdue⁴, what will happen?

如果缴税和申报同事过期了怎么办？

A: If both the tax payable and tax return are overdue, what will happen?

如果缴税和申报同事过期了怎么办？

B: The tax authority will set new dead line for the return and impose a fine on the taxpayer that fails to file the return, on the other hand, levy⁵ a surcharge for each day that the tax remains⁶ in arrears⁷.

税务部门会重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。

 

背诵句型：

The taxpayer will face stringent⁸ criminal punishment in addition to the fine.

除罚款外要追究刑事责任。

These punishment also apply to the taxpayer that reports false tax return after receiving administrative⁹ penalties twice or more.

这些处罚也适用于有过两次及以上行政处罚又进行虚假申报的情况。

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 remains   

n.剩余物，残留物；遗体，遗迹

参考例句：

• He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
• The remains of the meal were fed to the dog.残羹剩饭喂狗了。

7 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。

8 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。

9 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。