外贸英语话题王 第144期:税务检查

 　　Tax inspection¹  税务检查

　　Good morning, we are from Department of Baotou Tax Bureau.  早上好，我们是包头税务稽查局的工作人员。

　　We would like to ask you something about the tax payment of your company.  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。

　　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。

　　Could you please hand in complete accounting² books and other materials?  请贵公司出具完整的账簿还有其他材料。

　　Of course, wait a minute. Here you are.  当然，请稍等，给您。

　　We will take these materials back to make detailed³ 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。

　　OK. 好的。

　　We are done inspecting, here is the result.  我们已经检查完毕，结果在这里。

　　If there is no discrepancy⁴, please sign at the bottom of the form.  假如没有什么问题的话，请在表格的下方签字。

　　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？

　　If so, you could ask for hearing testimony⁵, 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。

　　What are these?  这些是什么？

　　These are your rights.  这些都是你们的权利。

　　When you think the punishment fee is high, you can apply for hearing testimony within three days.  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。

　　The tax authority will listen to your report.  税务机关将会听取贵公司的报告。

　　What about the reexamination?  那么复议呢？

　　You can report your case to the superior tax authority to reexamine.  你可以向上一级税务机关报告你们的情况要求复议，

　　Its scope includes the arguments of the tax payment and the punishment.  其范围包括处罚争议和纳税争议。

　　Or you can just bring a suit against the tax authority directly.  或者贵公司可以直接提出诉讼。

　　OK, thanks。  好的，谢谢。

1 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。

2 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。

3 detailed   

adj.详细的，详尽的，极注意细节的，完全的

参考例句：

• He had made a detailed study of the terrain.他对地形作了缜密的研究。
• A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。

4 discrepancy   

n.不同；不符；差异；矛盾

参考例句：

• The discrepancy in their ages seemed not to matter.他们之间年龄的差异似乎没有多大关系。
• There was a discrepancy in the two reports of the accident.关于那次事故的两则报道有不一致之处。

5 testimony   

n.证词；见证，证明

参考例句：

• The testimony given by him is dubious.他所作的证据是可疑的。
• He was called in to bear testimony to what the police officer said.他被传入为警官所说的话作证。