时间:2018-12-25 作者:英语课 分类:公务员口语


英语课

Taxation 1 and Annual Check


Dialogue 1


-How is a fiscal 2 year calculated?


-From January to December 31,in the Gregorian calendar.


-Is the profit net after paying the income tax?


-Not exactly.It also includes the reserve fund,reward to workers and welfare fund.


-What kind of language should be used for accounting 3 statements?


-In Chinese.Those written in foreign languages should also be translated into Chinese.


-May our own accountant clear the accounting statements?


-You'd invite a Chinese certified 4 accountant to check them and present a report.


Dialogue 2


-We want to know something more about paying taxes.


-Foreign companies should pay taxes according to Chinese laws and regulations.Employees in foreign companies also have to pay income tax.


-Which part is tax-free?


-Some imported goods are tax-free,such as the machinery 5 and equipment used as investing capitals and the raw materials imported for producing export products.


-Oh,I see.Thank you very much.


-It's my pleasure.


Dialogue 3


-Could our company receive and spend foreign exchange freely?


-First,you have to open an account in a bank that deals in foreign exchange business in China.The bank would supervise the receipts and expenditures 6.


-Can we change foreign exchanges for selling our products in China?


-If we're in urgent need of them that can also subsitute import products,you can change foreign exchange with approval after Chinese foreign exchange authorities.


-How about foreign workers' foreign exchange income?


-After paying the income tax according to Chinese laws,foreign workers' income can be remitted 7 freely.


Dialogue 4


-We're willing to cooperate with the government,but we have to be inspected by seven or eight government departments at the very beginning of the year.We really can't afford it.


-We understand.To further improve the investment environment and relieve the enterprises'burden,we've decided 8 to carry on a combined annual inspection 9.


-That's wonderful.Does it include the Customs Department?


-The Customs will participate in it next year.Before that,the Customs annual inspection should be conducted according to the current regulations.


-I see.We'll try our best to cooperate with you.


-Thank you.


Dialogue 5


-You'd be clear that the period of annual inspection dates from Jan.1st to Apr.30th.The inspection document should be submitted the responsible institutions before Mar 10.15th.


-Yes,we know.But last year our company's personnel change was so great that we could not prepare relative document in time.Now the inspection time is over,what should we do?


-This is really a headache.Usually the enterprises without being inspected would be criculated to all relative departments.


-Please do not.Our company has got a good reputation and achievement since being founded,and we're a big tax-payer in the city.Moreover,we're late only for three days.


-All right.I'll try to help you.


-You're very kind.Thank you very much.


-But be sure to be on time next time.


-We will.


Dialogue 6


-Please submit your inspection report,your license 11 duplicate,balance sheet,profit and loss account and audit 12 report.


-Here they are.We've made them in order.


-Why is the name you used not consistent with the approved name?


-Because we've just changed the name of our company and haven't registered in your document.


-Then you must register it in our department within 10 days.Otherwise,you'll be fined RMB 10,000~100,000.


-We'll do that immediately.Are other documents OK?


-We have to check them further.



1 taxation
n.征税,税收,税金
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 fiscal
adj.财政的,会计的,国库的,国库岁入的
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
  • The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。
3 accounting
n.会计,会计学,借贷对照表
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
4 certified
a.经证明合格的;具有证明文件的
  • Doctors certified him as insane. 医生证明他精神失常。
  • The planes were certified airworthy. 飞机被证明适于航行。
5 machinery
n.(总称)机械,机器;机构
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗?
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
6 expenditures
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
7 remitted
v.免除(债务),宽恕( remit的过去式和过去分词 );使某事缓和;寄回,传送
  • She has had part of her sentence remitted. 她被免去部分刑期。 来自《简明英汉词典》
  • The fever has remitted. 退烧了。 来自《现代英汉综合大词典》
8 decided
adj.决定了的,坚决的;明显的,明确的
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
9 inspection
n.检查,审查,检阅
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
10 mar
vt.破坏,毁坏,弄糟
  • It was not the custom for elderly people to mar the picnics with their presence.大人们照例不参加这样的野餐以免扫兴。
  • Such a marriage might mar your career.这样的婚姻说不定会毁了你的一生。
11 license
n.执照,许可证,特许;v.许可,特许
  • The foreign guest has a license on the person.这个外国客人随身携带执照。
  • The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。
12 audit
v.审计;查帐;核对;旁听
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
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absolute homogeneity
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