涉税英语.docVIP

涉　税　英　语 Lessen I 登记 - 1 - Lesson II 申报 - 3 - Lesson III 营业税 - 4 - Lessen IV 租赁缴纳营业税 - 6 - Lessen V 投资土地 - 7 - Lessen VI 股权转让缴税 - 8 - Lessen VII 总部自营贸易 - 9 - Lessen VIII 代表处缴税 - 11 - Lessen IX 董事长缴税 - 13 - Lessen X 外国收入 - 15 - Lessen XI 可免税的补贴 - 17 - Lessen XII 外国明星来华演出 - 18 - Lessen XIII 个税申报 - 19 - Lessen XIV 退税 - 20 - Lessen XV 代扣代缴 - 21 - Lessen XVI 购房 - 22 - Lessen XVII 协定待遇 - 24 - Lessen XVIII 常设机构 - 25 - Lessen XIX 承包商 - 26 - Lessen XX 争议 - 28 - Lessen I How to Register With the Taxation Bureau? 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. 〔你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记〕 Taxpayer: What is the difference between these two taxation bureaus? 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 time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. 〔在领取营业执照后30日内提出申请。〕 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. 〔领取并填写申请表。此外，根据不同经济类型提交不同的资料。〕 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 will personally notice you to get the registration certificate. 〔大约在受理申请的30日内〕 Taxpayer: What is the charge of the registration? Tax official: 4