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美国CPA:税务英语(一)

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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

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