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美國CPA:稅務(wù)英語(二)

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Lessen 2:

The declaration is far more important than I have expected!

納稅申報比我想象的重要的多!

Tax official: Hello.You look unhappy. What can I do for you?

Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all.

Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.

Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?

Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax.

Taxpayer: What will happen if the taxpayer files false tax returns?

Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,thetaxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.

Taxpayer: What is the criminal limit?

Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.

Taxpayer: What will happen then?

Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.

Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?

Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.

Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.

Taxofficial: I hope so.

New Words

declaration 申報

taxreturn 納稅申報表

fine 罰款

no matter 不論(連詞)

business income 營業(yè)所得，營業(yè)收入

deadline 截止的期限

impose on 加征(稅，義務(wù)等)于

levy on 征收，征集，強(qiáng)迫收集

overdue payment 滯納金