公务员口语28

Tax Collections

Dialogue 1

-Would you please tell me that taxation¹ is really so vital to a country?

-Yes,of course.It would not be possible for a modern state to exist without taxation.

-But I know that in nations where the application of tax is uncertain and arbitrary,the public can have no confidence in the system of a society.A good tax system should be structured so that it can be adminitered efficiently² and economically.

-Is individual tax an important one?

-Yes,collecting taxes from the people and using them for the people is our guiding principle.

-Oh,I know.How much should I pay for the duty?

Dialogue 2

-Must I pay for my income tax?

-Yes,according to our tax code,people whose monthly income is above RMB1,200 Yuan have to pay for the income tax.

-You mean every person whose monthly income is above RMB1,200 has to pay for it?

-No,there are some exceptions because of tax relief.Citizens should be taxed in proportion to their ability to pay or in proportion to the benefit they receive from the government.Of fundamental importance is that tax must be fair.

-May I ask someone to fill in the tax returns instead of me?

-You must personally file declarations of your income and pay tax within the prescribed time limit.Thank you for your coorperation.

Dialogue 3

-Can I make arrangements to open an automatic transfer account for my income tax payments?

-Yes,of course.We do that for many of our customers.We keep those balances in a tax accrual³ trust account specially⁴ reserved for tax payments.Usually the balances will be used every quarter for tax liability payments

-What about the tax liability itself?Do you pay it for me or do I have to do it myself?

-You must submit the appropriate tax form exh quarter,but we can handle the paperwork here.

-Everything is automatic,huh?

-Yes,we will make the automatic monthly transfers to the tax accrual trust account and transfer that to the tax payment when it matures.All you have to do is to make money.

Dialogue 4

-Must we pay for the foreign enterprises income tax?

-Yes.It must be pointed⁵ out that a tax is a compulsory⁶ payment to government.Income tax shall be paid in accordance with the provisions of the new tax law by enterprises with foreign investment on their income.

-Are there any preferential policise for us?

-Yes,of course.Inspired by the tax preferential policies,a lot of foreign dealers⁷ invested in our country.

-Can you tell me something?

-The tax rate is very favorable and you can enjoy tax relief.Here is our new tax law;you can find something in detail suitable for your enterprise.

Dialogue 5

-What's the aim of tariff⁸?

-The first aim is to increase revenue income,and the tariff serves this function which is called Revenue Duties.The second aim is to rotect domestic production and markets,and this kind of triff is called Protective Duties.

-May I know the calssification of tariff?

-Yes,but according to different criterion,there are many kinds of tariff.

-Can you give me an example?

-OK.According to the difference in treatment and implementation,there are Import Surtaxes,Variable Levy,Preferential Duties,and General Sytem of Preferences.

-I know that there are Non-Tariff Barriers.What's the meaning of NTBs?

-Oh,NTBs refers to make use of some non-tariff steps to restrict import.

Dialogue 6

-I know there is a kind of policy called"Refund⁹ of the income tax paid on the reinvested amount"in China.Are there any requirements if I apply for it?

-Yes.You should invest the profit you gain from your enterprise directly into it to enlarge your registered capital.By the way,how long have you run your enterprise?

-Oh,Let me think.About more than six years.

-Very good.Only the enterprise that has run for more than five years can apply for this refund.

-Really?Then how much can I get back?

-40 percent of the tx payment that you paid for the reinvestment.

-Where should I go to transact¹⁰ the refund?

-The former tax bureau where you have paid taxes.

1 taxation   

n.征税，税收，税金

参考例句：

• 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 efficiently   

adv.高效率地，有能力地

参考例句：

• The worker oils the machine to operate it more efficiently.工人给机器上油以使机器运转更有效。
• Local authorities have to learn to allocate resources efficiently.地方政府必须学会有效地分配资源。

3 accrual   

n.获利；利息；自然增长；自然增长物

参考例句：

• But these accrual run a system and give due effectiveness without play. 但这些收益治理系统并没有发挥出应有的效用。 来自互联网
• Article 5 The company employ the Accrual Basis Accounting principle. 第五条本企业应当根据权责发生制的原则记账。 来自互联网

4 specially   

adv.特定地；特殊地；明确地

参考例句：

• They are specially packaged so that they stack easily.它们经过特别包装以便于堆放。
• The machine was designed specially for demolishing old buildings.这种机器是专为拆毁旧楼房而设计的。

5 pointed   

adj.尖的，直截了当的

参考例句：

• He gave me a very sharp pointed pencil.他给我一支削得非常尖的铅笔。
• She wished to show Mrs.John Dashwood by this pointed invitation to her brother.她想通过对达茨伍德夫人提出直截了当的邀请向她的哥哥表示出来。

6 compulsory   

n.强制的，必修的；规定的，义务的

参考例句：

• Is English a compulsory subject?英语是必修课吗？
• Compulsory schooling ends at sixteen.义务教育至16岁为止。

7 dealers   

n.商人( dealer的名词复数 )；贩毒者；毒品贩子；发牌者

参考例句：

• There was fast bidding between private collectors and dealers. 私人收藏家和交易商急速竞相喊价。
• The police were corrupt and were operating in collusion with the drug dealers. 警察腐败，与那伙毒品贩子内外勾结。

8 tariff   

n.关税，税率；(旅馆、饭店等)价目表，收费表

参考例句：

• There is a very high tariff on jewelry.宝石类的关税率很高。
• The government is going to lower the tariff on importing cars.政府打算降低进口汽车的关税。

9 refund   

v.退还，偿还；n.归还，偿还额，退款

参考例句：

• They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
• We'll refund your money if you aren't satisfied.你若不满意，我们愿意退款给你。

10 transact   

v.处理；做交易；谈判

参考例句：

• I will transact my business by letter.我会写信去洽谈业务。
• I have been obliged to see him；there was business to transact.我不得不见他，有些事物要处理。