公务员口语29

Taxation¹ and Annual Check

Dialogue 1

-How is a fiscal² 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 accounting³ 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 certified⁴ 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 machinery⁵ 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 expenditures⁶.

-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 remitted⁷ 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 decided⁸ to carry on a combined annual inspection⁹.

-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 Mar¹⁰.15th.

-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 license¹¹ duplicate,balance sheet,profit and loss account and audit¹² 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

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 fiscal   

adj.财政的，会计的，国库的，国库岁入的

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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

参考例句：

• 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。