外贸口语一点通第147期:国际税收之税务检查

 　　Tax inspection¹ 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 accounting² 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 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。

　　B: OK.

　　好的。

　　A: We are done inspecting, here is the result. If there is no discrepancy⁴, 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 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。

　　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”。

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。