关于税收的英语
【简介】感谢网友“蝴蝶刀”参与投稿，下面小编给大家整理的关于税收的英语（共8篇），欢迎阅读!
篇1：关于税收的英语
What is the definition of International Taxation?
什么是国际税收?
International Taxation refers to the tax distributing relationshi among countries when two or more countries are exercising their rights to collect tax from the international tax payers.
所谓国际税收,是指两个或两个以上的国家,在对跨国纳税人行使各自的征税权力的过程中,所发生的国家与国家之间的税收分配关系。
International Taxation is the extension and overlapping of the national taxation. It involves not only national sovereignty and taxation rights and interests of the nations, but also have influence on the international flow of the agent of production and the international development of economy. Therefore, it is an essential part of international economic relations, and even intemational political relations.
国际税收是各国国家税收在国际范围内的延伸和重叠,既涉及到一国的国家主权和税收权益,又影响到生产要素的国际流动和国际经济的发展,因此它是国际经济关系、乃至国际政治关系的重要组成部分。
Are the liquor and cigarettes subject to duties?
酒和香烟要缴税吗?
The duty shall be calculated against the invoice value.
税款要根据发票金额来计算。
It depends. You are allowed$100 duty free. lf the stuff you are bringing is exceeding 100 you have to pay duty.
这要视情况而定,你的物品在100美元以内是免税的,如果超过100就要缴税。
Could you show me your receipt? It depends.
要看情况,您能出示一下收据吗?
Could you introduce the business tax payment in a foreign company?
您能帮我介绍一下外企缴纳营业税的情况吗?
The duty should be calculated according to the exact income the company declares.
按照公司申报的收入来计算。
The duty should be calculated according to the funds output.
可以根据经费的支出来计算。
The computation of taxable income of an enterprise shall, in principle,be on an accrual basis.
企业应纳税所得额的计算,原则上以权责发生制为基础。
Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.
外国企业从事合作开采石油资源的,合作者在分得原油时,即为取得收入,其收入额应当参照国际市场同类品质的原油价进行定期调整的价格计算。
Should a foreign company pay business tax for intangible assets?
外企的无形资产要缴税吗?
Expenses in connection with the transfer of intangible assets should be fixed according to the actual output,
受让的无形资产,以按照合理的价格实际支付的金额为原价。
Expenses in connection with the development of intangible assets should be fixed according to the actual output during the process of developing.
自行开发的无形资产,以开发过程中发生的实际支出额为原价。
lf he has resided in China for less than l year, he will be subject to tax only on his income sourced from China.
如果他在中国居住时间不到一年,那么他所需要缴纳的个人所得税只是他在中国所取得的那份收入。
lf he has resided in China for more than l year but less than 5 years,the part paid by a foreign employer outside China is exempt.
如果在中国居住一年以上五年以下,从国外雇主处所取得的收入是免税的,
Is the subsidy liable to personal income tax?
津贴需要缴纳个人所得税吗?
The subsidy exceeding the standard must pay personal income tax.
超出标准的津贴必须要缴纳所得税。
Only the subsidy which is given according to the universal standard of the country is exempt.
只有按照国家统一规定发放的补贴、津贴可以免纳个人所得税。
篇2：税收英语对话：总机构
税收英语对话：总机构
总机构是自营贸易吗？Does your general establishment deal in self-conducted trade？
纳税人：欢迎您到我们办事处来。我们提交的免税申请收到了吗？
Taxpayer ： you are welcome to our representative office .have you received the application for tax exemption presented by us ？
税务局：收到了，能介绍一下情况吗？
Tax official： yes， we have. But I need to investigate on it.
纳税人：我们办事处是为总公司在中国提供联络服务的。
Taxpayer： well， let me introduce my office at first. We provide liaison service for our general establishment.
税务局：你们还接受其他企业的委托吗？
Tax official： have you accepted the consignment from other company including the clients of the general establishment？
纳税人：没有。
Taxpayer： no， we have not.
税务局：你们代表总公司与境内的'企业签定合同吗？
Tax official： have you signed the contract within china on behalf of your general establishment？
纳税人：没有。
Taxpayer： no， we have not either.
税务局：能提供总公司的销售合同和发票吗？
Tax official： can you provide the contract and selling invoice between your general establishment and the Chinese buyer？
纳税人：可以。
Taxpayer： yes， is the copy all right？
税务局：总公司是集团公司？
Tax official： ok .Can you introduce your general establishment？ Is it a group company？
纳税人：不是。
Taxpayer： No， I t is not.
税务局：是控股公司？
Tax official： is it a equity controlled company？
纳税人：不是。
Taxpayer： no， it is not.
税务局：它的经营范围是什么？
Tax official： what is the scope of its business？
纳税人：主要从事通信领域的贸易。
Taxpayer： the trade in the field of telecommunication.
税务局：是自营贸易吗？
Tax official： is the trade self-conducted？
纳税人：是。
Taxpayer： yes.
税务局：能提供总公司与境外制造商签定的合同吗？
Tax official： can you provide the contract signed between your general establishment and the foreign maker？
篇3：税收英语对话：代表处
税收英语对话：代表处
对代表处的征税方法有几种？Introduce the method of levying on the representative office
纳税人：我代表处刚刚成立，想了解代表处的征税办法。
Taxpayer： our representative office has just established recently， can you introduce the method of levying on the representative office？
税务局：可以。一般有申报、核定和换算三种形式。
Tax official： I will try. Generally speaking， there are three levying methods， namely return， assessment， and the derivation.
纳税人：哪类代表处适用申报的办法？
Taxpayer： which kind of office is applicable for the return method？
税务局：如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的'，可以自行申报。
Tax official： it is the one that can provide the whole materials about the contracts and fees， and at the same time， establish account books to make clear the receipt and expense.
纳税人：有时为客户服务不单计佣金，怎么办？
Taxpayer： we can do like that. But sometimes we serve the clients without receiving fees？
税务局：代理商品贸易时所收取的进销差价视同佣金。
Tax official： in consignment trade for other company， fees are also calculated as net price amount by selling price deduce purchase price.
纳税人：有些合同注明佣金或进销差价，有的则不注明。
Taxpayer： but some contract indicate the fees or net price amounts， some do not. What should we do？
税务局：如果能提供在境内介绍成交的全部合同资料，可以按合同成交额的3%核定佣金计税。
Tax official ： in this case， the taxable receipt can be assessed on the base of 3% of the whole contractual turnover ，provided that you can provide the whole contractual documents introduced and bargained within china .
纳税人：有些服务是与总公司一起向客户提供的，总公司在境外服务应收取的佣金是否不计税？
Taxpayer ： I see . by the way ， some service are provided for the clients in cooperation with general establishment .my question is whether the service provided outside of china can be deducted and exempt ？
税务局：不计税，但要提供相应的合法证明，并能正确划分代表处和总公司所共享的佣金。否则，要按照以支出换算收入的办法征税。
Tax official ： yes， if you can provide valid proof to it ，and correctly div
篇4：税收英语对话：营业税
税收英语对话：营业税
能介绍一下营业税的.知识吗Would you please give the general introduction of the business tax？
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
Taxpayer： my company will begin business soon， but I have little knowledge about the business tax. Can you introduce it？
税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official： I will try my best. Generally speaking ，the business tax is levied on the taxable service ，the transfer of intangible asset and sale of the immovable property within china .
纳税人：什么是应税业务？
Taxpayer： what do you mean by the taxable services？
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
Tax official： they are the definite items stipulated by the law， such as the transportation， construction， finance ， insurance and the like .they do not include the processing， repairs， and replacement services， for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer： it is easy to understand the immovable property， but what do you mean by the intangible asset？
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official： it means the royalties， include patent right， proprietary technology， copy right， trademark right， and so on.
纳税人：计税收入如何确定？
Taxpayer： what about the tax base？
税务局：大多数情况下指全部价款包括价外费用。
Tax official： in most case， it is the total consideration received， including additional fees and charges.
纳税人：预收的价款也计算在内吗？
Taxpayer： does that include the turnover received in advance？
税务局：对于无形资产和不动产是这样。
Tax official： yes， it does in the case of transfer of the intangible assets or immovable property .
纳税人：无偿赠送呐？
Taxpayer： and what about the donation？
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official： the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed
篇5：税收
税收_小学作文
近几年来，我国在经济、建设、绿化等方面发展迅猛，这是不争的事实，就拿我深圳来说吧！马路上增派了高大的卫士——路灯。为行人带来了方便，种上了花草时刻散发着怡人的清香。休闲设施齐全，环境怡人是祖国发展的见证。可是，建设祖国的资金是哪来的呢？……
但那一天我明白了。
那一天，我无意中看了一下妈妈的`工资单，“税金”那一栏就扣了800多元，我吓了一大跳！我正想对妈妈说些什么，但是站在一旁的妈妈似乎看出了我的心思，就对我说：“纳税，是每个公民应尽的义务。如果没有人纳税，国家就不会这样繁荣，深圳就不会这样辉煌。”我不高兴地对妈妈说：“可那也不用交那么多钱吧！一次就要交800多元啊！”“这你就错了。”妈妈接着说：“每个人的工资达到一定的数额时，就要依法纳税。如果你得到五万元，就要交20%的税，也就是一万元。这一万元就用去建设国家，使大家都受益，何乐而不为呢？”“哦，原来是这样呀。那为什么有的人为什么还要偷税、漏税或不纳税呢？”我满怀疑问地问妈妈。“因为他们不想把钱交给国家，不想让国家变的更繁华，更美丽，更强大，所以他们就偷税，漏税，不交税。”“哦，原来如此。那么税……”
通过那一天的谈话，让我明白了更多有关税法和税收的知识，让我更进一步了解了纳税的道理，提高了税法观念，增强了纳税的意识。真正理解了“有了您的纳税，深圳将更加辉煌。”的含义。
可还有许多人没有认识到这点，仍然偷税、漏税和不纳税，在20xx年调查的788户企业中，有157户企业的偷税行为被查处，难道我们看不到祖国日新月异的发展吗？这是中国人民的血汗钱是他们努力劳动的结晶呀！怎么可以为了自己的私利而吞没国家的前程呢？
我相信，只要我们人人都自觉的纳税，祖国一定会变得更加美丽，更加繁华，而且会有更多的外国人我们祖国参观、旅游的；还会有更多的人到中国这块土地上来投资，建设的！
我真诚地呼吁每一个人——“让我们都来自觉的依法纳税吧！为了我们祖国美好的明天和未来！”
篇6：税收英语对话：纳税申报
税收英语对话：纳税申报
纳税申报比我想象的重要的'多！The tax return is far more than I thought.
税务局：您好。您看上去有些不快，有什么事需要帮助吗？
Tax official： hello. You look unhappy. What can I do for you.
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？
Taxpayer： my company have been fined because we failed to file the tax return .but we have not got any business income at all .
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。
Tax official： well ，according to the Chinese law ，the taxpayer must file its Tax return within the prescribed time ， no matter whether it has business turnover .
纳税人：如果缴税和申报同时过期了怎么办？
Taxpayer： if both the tax payable and tax return are overdue， what will happen ？
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滞纳金。
Tax official： the tax authority will set new dead line for the return and impose a fine not exceeding Yuan on the taxpayer that fail to file the return .on the other hand ，levy a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears .
纳税人：如果申报不实怎么办？
Taxpayer： what about the punishment In the case of false tax return？
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。
Tax official： if it is on the purpose， it will be determined as tax evasion .the default not amounting to a crime may be subject to a fine up to 500% of the tax that should have been paid ， plus the payment of the tax due .
纳税人：刑事立案标准是怎样规定的？
Taxpayer： what is the criminal limit？
税务局：未申报数在一万元以上，并超过应申报数的10%.
Tax official： the taxpayer reports the tax liability that is lower than the actual liability by 10% or more and by at least 10000 Yuan.
纳税人：达到这个标准的如何处理？
Taxpayer： what will happen than？
税务局：除罚款外要追究行事责任。这个规定也适用于有过两次行政处罚又虚假申报的情况。
Tax official： the taxpayer will face stringent criminal punishment in addition to the fine. These punishments also apply to the taxpayer that r
篇7：税收英语对话：董事长所得
税收英语对话：董事长所得
董事长的所得怎么纳税？How does the general director pay personal income tax
纳税人：我是ABC公司的董事长，想咨询一下我的'所得如何纳税。
Taxpayer ： yes ， I am a general director of s foreign investment company . I want to know how to pay tax on my income ？
税务局：能介绍您的情况吗？我有责任为您保密。
Tax official ： can you explain you conditions in detail ？I have an obligation to keep secret for the taxpayer .
纳税人：我的收入是按董事费和分红的形式提取的。
Taxpayer ： I obtain my income in the form of director fees and dividends .
税务局：您在公司担任什么管理职务吗？
Tax official ： do you act as any management position ？
纳税人：没有。不过总经理经常在国外，公司的业务是我负责。
Taxpayer ： no ，but the general manager has been in America for long time ， I am actually responsible for the operation within china .
税务局：您实际上具有总经理的身份。
Tax official ： according to what you said ，you in fact play the role of general manager .
纳税人：您的意思是？
Taxpayer ： what do you mean ？
税务局：也就是说您的收入中实际包括了董事费、工资和股息三部分。能提供公司章程和董事会决议吗？
Tax official ： I mean your personal income actually include three parts ： the director fees ，the dividends ，and the salaries of general manager .
can you provide the charter of your company and the agreement of board of director ？
纳税人：可以。
Taxpayer ： yes ， I can.
税务局：您是美国人？好，先确定股息部分。外籍人员从外资企业取得的股息收入是免税的。
Tax official ： are you American ？ good. let us determine the dividends from your company . you know ， the dividends obtained by foreigner is exempt from the tax .
纳税人：那很好！
Taxpayer ： oh ，that is good .
税务局：剩下的收入要划分成董事费和工资两部分。
Tax official ： the remains of your income should be divided into director fees and the salaries .
纳税人：工资部分如何确定？毕竟我没有直接领取呀！
Taxpayer ： how do you determine the salaries ？ after all ， I do not receive The salaries actually from my company .
篇8：税收英语对话：免税补贴
税收英语对话：免税补贴
哪些补贴可以免税？Which kind of subsidy can be exempt from tax
税务局：这里是涉外分局。
Tax official： This is the foreign tax bureau.
布朗：我是ABC公司的'乔治。布朗。我找李先生通话。
Taxpayer： This is George brown from ABC company. I“d like to speak to Mr. li.
税务局：请稍等。
Tax official： Hold the line， please.
李先生：我是李彤，有什么事吗，布朗？
Mr. Li： Litong speaking. How can I help？
布朗：有个事请教您。补贴也和工资一样纳税吗？
Taxpayer： I have a question to consult with you. Is the subsidy subject to personal income tax as salary ？
李先生：与工资不同，对外籍人士有许多免税。
Mr. Li： Different from the salary， there are many exemptions in subsidy for the foreigners.
布朗：能说得详细些吗？
Taxpayer： Can you explain it in detail？
李先生：住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。
Mr. Li： The housing， meal， and cloth washing allowance are exempt， provided they are not paid by cash and the amount is in proof of invoice .
布朗：去、离职过程中发生的搬家费呐？
Taxpayer： What about the housing transfer allowance happened in the course of entering or leaving office？
李先生：实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。
Mr. Li： It could be exempt on the base of the amount actually happened. Nevertheless it is not considered reasonable that the money is paid every month in the name of housing transfer.
布朗：出差补贴呐？
Taxpayer： How about the allowance of trip on business ？
李先生：如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。
Mr. Li： It could be exempt also， if you provide the accurate documentary evidences to the fares and lodging fees， and present the stipulation of your company about the trip on business.
布朗：包括境外的出差补贴吗？
Taxpayer： Does that include the allowance of trip abroad？
李先生：对！
Mr. Li： yes.
布朗：探亲费免税吗？
Taxpayer： Is the home leave fare subject to tax？
李先生：如果能证明这笔费用于外籍
