公务员口语29

（单词翻译）

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.