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商务英语情景对话:税务局检查

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Echo

2015年07月23日

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麦克:

The tax authority inspected my company yesterday. They told me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue. I do not agree on their decisions, but what can I do?

税务当局昨天对我们公司进行了税务检查.在检查中提出要我们补缴未扣的税款并交滞纳金和罚款.我们不同意.怎么办?

汤姆:

I am sorry to hear it. Well, in this case, you have three choices, namely ask for hearing testimony, apply for reexamination, and bring suit against the tax authority.

很遗憾听到 这个消息.在这种情况下.可以有3种办法供选择.即听证.复议和诉讼.

麦克:

What do mean by hearing testimony?

什么是听证?

汤姆:

It is one of your rights, when the punishment comes to a certain level. Within the 3 days after receiving the notice of the punishment, you can apply for the right. The tax authority should name an impartial official as the chairperson of the testimony me

这是你的一项权利.在处罚金额比较大时.你可在接到处罚通知的3日内申请听证.税务机关要安排与案件无关的人员主持听证会.并把你的意见向局长汇报.

麦克:

I do think it is too late for it, and the scope of the testimony just limited to the case of punishments case. What about the reexamination?

现在来不及听证了.何况听证的范围仅限于处罚 .那复议呢?

汤姆:

That is another right. You can ask the superior tax authority to reexamine the case. Its scope includes the arguments arising in process of both the tax payment and the punishment. But the requirements for the two kinds of cases are quite different.

这涉及到另一项权利.复议是请求上一级的税务机关重新审理.其范围既包括处罚争议.也包括纳税争议.但对两者的规定不同.

麦克:

Can you explain it in detail?

能详细些吗?

汤姆:

If you disagree on the punishment decisions, you may apply for the reexamination, or you can bring a suit against the tax authority directly.

对于处罚决定不服的.可以申请复议.也可直接向法院起诉.


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