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外贸英语一点通第147期:国际税收之税务检查

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Tax inspection 税务检查

A: Good morning, we are from Department of Baotou Tax Bureau. We would like to ask you something about the tax payment of your company.

早上好,我们是包头税务稽查局的工作人员。今天到贵公司是进行税务检查,我们想了解一下贵公司的缴税情况。

B: We will cooperate with you and provide true materials.

我们会竭诚合作并提供真实可信的材料。

A: Could you please hand in complete accounting books and other materials?

请贵公司出具完整的账簿还有其他材料。

B: Of course, wait a minute, please. Here you are.

当然,请稍等,给您。

A: We will take these materials back to make detailed inspection if you don't mind, and we will turn that back three days from now.

假如你们不介意的话,我们要把这些材料带回去做详细的调查。三天之后会把材料送回来。

B: OK.

好的。

A: We are done inspecting, here is the result. If there is no discrepancy, please sign at the bottom of the form.

我们已经检查完毕,结果在这里。假如没有什么问题的话,请在表格的下方签字。

B: I think the punishment fee is a little bit high, what should we do?

我认为罚金有点高,该怎么办?

A: If so, you could ask for hearing testimony, apply for reexamination or bring suit against the tax authority.

假如是这样的话,你们可以选择听证、复议和诉讼。

B: What are these?

这些是什么?

A: These are your rights. When you think the punishment fee is high, you can apply for hearing testimony within three days. The tax authority will listen to your report.

这些都是你们的权利,当你们觉得罚金高的时候,贵公司可以在三天之内申请听证。税务机关将会听取贵公司的报告。

B: What about the reexamination?

那么复议呢?

A: You can report your case to the superior tax authority to reexamine. Its scope includes the arguments of the tax payment and the punishment. Or you can just bring a suit against the tax authority directly.

你可以向上一级税务机关报告你们的情况要求复议,其范围包括处罚争议和纳税争议。或者贵公司可以直接提出诉讼。

B: OK, thanks.

好的,谢谢。

“bring a suit against sb”意思是“起诉某人”。

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