美国CPA:税务英语(一)
Lessen 1:
How to register with the taxation bureau?
请问如何办理税务登记?
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 登记，注册
taxation bureau 税务局，税务机关
bureaux 政府机关，局(复数形式)
enterprise 企业
be engaged in 从事，忙于，参加
real estate 房地产，不动产
such as 例如
business tax 营业税
value added tax 增值税
the national taxation bureau 国家税务局
the local taxation bureau 地方税务局
respectively 分别地， 各自地
at the same time 同时
in charge of 负责
business license 营业执照
application form 申请表
prescribe 规定
according to 根据
registration 证书 执照
certificate 登记证
approve 认可， 批准，同意
You are welcome. 别客气!
中文对照
第一课:请问如何办理税务登记?
纳税人: 您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。请问如何办理税务登记?
税务局: 你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。
纳税人: 这两个局有什么区别吗?为什么要同时在两个局登记?
税务局: **的区别就是负责的税种不同。
纳税人: 税务登记在时间上有什么要求吗?
税务局: 在领取营业执照后30日内提出申请。
纳税人: 需要什么手续?
税务局: 领取并填写申请表。此外，根据不同的经济类型提交不同的资料。
纳税人: 复印件可以吗?
税务局: 可以。
纳税人: 多长时间能够办完登记?
税务局: 大约在受理申请的30日内。核发登记证时我会通知您。
纳税人: 费用是多少?
税务局: 40元。
纳税人: 顺便问一下你们的工作电话和时间?
税务局: 我们的电话号码是64004857。登记时间为上午8:30到11:30，下午1:30到5:00。
纳税人: 谢谢! 税务局: 不客气!
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