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Lessen 2:The declaration is far more important than I have expected!

Lessen 2:The declaration is far more important than I have expected!


  Dialogue 对话

  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, the taxpayer 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 10%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.

  Vocabulary 词汇

  declaration 申报

  taxreturn 纳税申报表

  fine 罚款

  no matter 不论(连词)

  business income 营业所得,营业收入

  deadline 截止的期限

  impose on 加征(税,义务等)于

  levy on 征收,征集,强迫收集

  overdue payment 滞纳金

  overdue 过期的,过时的

  equal 相同的,相等的

  be equal to 与……相同

  on purpose 故意地

  regard as 视作, 认为

  tax evasion 逃税, 偷税, 漏税

  exceed 超过……的范围

  criminal 犯罪的, 犯法的

  find out 追查

  criminal responsibility 刑事责任

  penalty 处罚, 罚款

  due to 由于, 起因于

  responsibility 责任, 职责

  in addition to 除了

  trace 追查,追究

  put off 延期,推迟

  in turn 依次,接连地

  individual income tax 个人所得税

  Translation 中文对照


  税务局: 您好。您看上去有些不快,有什么事需要帮助吗?

  纳税人: 我公司因未申报而被罚款。可我们并没有取得营业收入呀!

  税务局: 中国法律规定,即使没有营业收入、没有税可缴也要申报。

  纳税人: 如果缴税和申报同时过期了怎么办?

  税务局: 要重新指定申报期限,并在罚款的同时,对逾期纳税按日加罚0.2%滞纳金。

  纳税人: 如果申报不实怎么办?

  税务局: 如果是故意的,就要被定为偷税。轻者处以未缴税款五倍以下的罚款,重者还要追究刑事责任。

  纳税人: 刑事立案标准是怎样规定的?

  税务局: 进行虚假纳税申报,少交税额在一万元以上,并超过应申报额的10%.或者前两次因未达到上述标准而给以行政处罚又虚假申报的。

  纳税人: 达到这个标准的如何处理?

  税务局: 除罚款外要追究刑事责任。

  纳税人: 纳税申报比我原来想象的重要得多。申报期限是如何规定的?

  税务局: 因税种不同而不同。比如营业税是次月十日内,而个人所得税则是七日内。不过期限的最后一日如果是节假日,可以顺延。

  纳税人: 您的介绍很重要。看来我们下次不会被罚款了。

  税务局: 我希望是这样。