外贸英语口语学习教程第147期:国际税收之个人所得税

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”。