美國CPA:稅務(wù)英語(一)
Lessen 1:
How to register with the taxation bureau?
請問如何辦理稅務(wù)登記?
Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?
Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.
Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?
Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any timerequirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?
Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.
Taxpayer: Can we use the copy of those materials?
Tax official: Yes,you can.
Taxpayer: How long will it take to finish the registration?
Tax official: Within 30 days after we receive the application.As soon as your application is approved, I willpersonally notice you to get the registration
certificate. Taxpayer: What is the charge of the registration?
Tax official: 40 YUAN.
Taxpayer: By the way,could you tell me your telephone number and working time?
Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.
Taxpayer: Thank you .
Tax official: You are welcome .
New Words
register 登記，注冊
taxation bureau 稅務(wù)局，稅務(wù)機(jī)關(guān)
bureaux 政府機(jī)關(guān)，局(復(fù)數(shù)形式)
enterprise 企業(yè)
be engaged in 從事，忙于，參加
real estate 房地產(chǎn)，不動(dòng)產(chǎn)
such as 例如
business tax 營業(yè)稅
value added tax 增值稅
the national taxation bureau 國家稅務(wù)局
the local taxation bureau 地方稅務(wù)局
respectively 分別地， 各自地
at the same time 同時(shí)
in charge of 負(fù)責(zé)
business license 營業(yè)執(zhí)照
application form 申請表
prescribe 規(guī)定
according to 根據(jù)
registration 證書 執(zhí)照
certificate 登記證
approve 認(rèn)可， 批準(zhǔn)，同意
You are welcome. 別客氣!
中文對照
第一課:請問如何辦理稅務(wù)登記?
納稅人: 您好，我是一家外企公司，被批準(zhǔn)從事房地產(chǎn)開發(fā)，兼營建材銷售。請問如何辦理稅務(wù)登記?
稅務(wù)局: 你公司涉及營業(yè)稅和增值稅等不同稅種的業(yè)務(wù)，需分別到地稅局和國稅局申請登記。
納稅人: 這兩個(gè)局有什么區(qū)別嗎?為什么要同時(shí)在兩個(gè)局登記?
稅務(wù)局: **的區(qū)別就是負(fù)責(zé)的稅種不同。
納稅人: 稅務(wù)登記在時(shí)間上有什么要求嗎?
稅務(wù)局: 在領(lǐng)取營業(yè)執(zhí)照后30日內(nèi)提出申請。
納稅人: 需要什么手續(xù)?
稅務(wù)局: 領(lǐng)取并填寫申請表。此外，根據(jù)不同的經(jīng)濟(jì)類型提交不同的資料。
納稅人: 復(fù)印件可以嗎?
稅務(wù)局: 可以。
納稅人: 多長時(shí)間能夠辦完登記?
稅務(wù)局: 大約在受理申請的30日內(nèi)。核發(fā)登記證時(shí)我會(huì)通知您。
納稅人: 費(fèi)用是多少?
稅務(wù)局: 40元。
納稅人: 順便問一下你們的工作電話和時(shí)間?
稅務(wù)局: 我們的電話號碼是64004857。登記時(shí)間為上午8:30到11:30，下午1:30到5:00。
納稅人: 謝謝! 稅務(wù)局: 不客氣!
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