常用税收英语

[转贴]疯狂英语之税收英语精华篇疯狂英语之税收英语精华篇Chapter1TaxRegistration一、税务登记1.Wouldyoupleasetellmehowtogothrough(ormodify)taxregistration.2.PleasegototheTaxRegistrationCenter.3.Pleaseapplyfortaxregistrationforforeigners.4.Pleasefilloutpersonalincometaxrecordbookforforeigners,andthenpresentthebooktogetherwithdocumentsandcertificatesaslistedintherecordbook.5.Excuseme,wouldyoupleaseexplaintomethenecessaryproceduresfornullifyingthetaxregistration?6.Pleasefilloutthetaxcancellationreturnformwithyourcompany’sstamp.7.Here’salistoftherequireddocumentsandmaterials.8.Pleasegivedetailedinformationintheformoftheforeignersinyourcompany,sothatwecancancelalltheirregistration.9.We’llgotoyourcompanytocheckonthecancellationoftaxregistration.10.Pleasesubmitsupplementdocuments.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。Chapter2FillingTaxReturns二、纳税申报11.Pleasehandmeyourtaxreturns.12.Whatkindoftaxshouldwepayforatransportationbusiness?13.Youshouldfileataxreturnformforbusiness.14.Slaestaxappliestothefollowing9business:transportation,construction,finance&insurance,post&telecommunications,culture,sports&recreation,service,transferofnon-commodityassets,andselloffixassets.15.Whatisthetaxrate?16.Localtaxforeducation.17.Hereareyourtaxpaymentforms.18.Pleasemaketaxpaymentatthedesignatedcounterinthebank.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。Chapter3DelayinFillingTaxReturns三、延期申报税款19.Canweextenddeadlinefortaxreturns?20.Pleasesubmitawrittenapplicationletter.19、我们可以延期申报吗？20、请提供书面报告。Chapter4FilingIndividualIncomeTaxReturns四、应缴个人所得税21.HowshouldMr.Greenfilehistaxreturnonincomefromtheauthor’sremuneration?22.HeshouldpayIIT,i.e.(individualincometax.)23.Inwhichtaxcategoryshouldhefilehistaxreturn?24.HeshouldpayITTonthetotalincomefromauthor’sremuneration.25.Whatisthedeductionstandardforforeigners’salaryincome?26.4000Yuanforforeigners.27.Whatisthetaxrateforsalaryincome?28.From5%to45%.29.Pleasesubmitdomesticandforeignworkpermits.30.Pleasesubmitanoriginalsalarydescriptioncertificateissuedbytheemployer.31.Abilateraltaxagreementhasbeensignedbetweenourtwocountries,thereforeyouareentitledtoenjoytreatmentstipulatedintheagreement.32.HowmanydaysareyougoingtospendinChina?33.Isyourpersonalincometaxtobepaidbyyourselforbyyourcompany?34.Thedeductionisallowedforasingleoverseastripover30days.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。Chapter5PayingCityPropertyTax五、缴纳城市房地产税35.Shouldwepaypropertytaxonourcompany-ownedofficebuildings?36.Yes,theyaresubjecttothecitypropertytax..37.Taketheoriginalvalueoftherealestateandmultiplyitby70%,thenmultiplythatby1.2%(or:Thetaxpayableisequaltotheoriginalvalueoftherealestate*70%*1.2%).38.Thereal-estatetaxiscalculatedundertherateonleasingincomemethod.Theapplicablerateis12%.39.Leasingorrenting-outpropertymustuseWuxileasing/rentingbusinessspecialinvoiceorspecialinvoiceissuedbytheWuxilocaltaxbureau.40.Whenshouldwefilethetaxreturn?41.Pleasecheckrelatedinformationontheelectricscreenintheservicehall.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。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。Chapter6CheckingTheTaxReturns六、审核申请表42.Willyoupleasecheckthetaxreturnsforme?43.Pleasefilloutyourpincode.44.Pleasefilloutthenamesofthetaxofficersontheform.45.Pleaseaffixyourcompany’sstamphere.46.Pleasehandmethemodifiedforms.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。Chapter7ImposingAPenaltyForOverdueTax七、加收滞纳金47.Unfortunately,youmustpaythepenaltyfeefortheoverduetaxpayment.48.Couldyoupleaseexplainhowthepenaltyfeefortheoverduetaxpaymentisdetermined?49.Thedailypenaltyfortheoverduetaxpaymentthatweimposeisequalto0.05%.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50.Excuseme.CanIhelpyou?51.MayIborrowapen?52.Ofcourse.Youmayusethepenontheservicecounter.53.Duringtaxpaymentperiod,servicesareavailableduringlunchbreaks.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。Chapter9ConsultingService九、咨询服务54.Excuseme,canIaskyousomequestionsaboutthetaxreturnshere?55.Wehaveaninformationcounterintheservicehall.56.I’vewrittendownyourquestions.57.CanIgetbacktoyourightafterIspeaktomysupervisor?58.Doyouhaveanymorequestions?59.Ourbureaudirectorwillmeetwithtaxpayersforconsultationon7thofeachmonth.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。Chapter10PurchasingInvoiceBooks十、购领发票60.Iwanttoapplyforcarvingaspecialinvoicestamp.61.Pleasepresenttheoriginalcopyoftheduplicateofyourtaxregistrationcertificate.62.Iwanttopurchasefivespecialinvoicebooksofservicetrades.63.Whenpurchasingnewinvoicebooksyoualwaysneedtopresenttherecordoftheusedonesforexamin