税务英语二十课

税务英语二十课


Lessen 20: What can I do when we dispute with the taxation bureau？
　　Vocabulary 词汇

　　dispute 争议（名词）；发生争议（动词）

　　lawyer 律师

　　evidential hearing 听证

　　reexamination 复议

　　lawsuit 诉讼

　　punishment 处罚，惩罚

　　bring a suit against 起诉

　　taxation 纳税，征税




　　Translation 中文对照

　　第二十课：与税务机关发生了争议怎么办？

　　纳税人： 律师，税务局在检查中提出要我们补缴未扣的税款并加滞纳金和罚款。我们不同意，怎么办？

　　律师：很遗憾听到这个消息。在这种情况下，可以有三种办法供选择，即听证、复议和诉讼。

　　纳税人： 什么是听证？

　　律师： 在处罚金额比较大时，纳税人可在接到被处罚通知的三日内申请听证。税务机关要安排非调查单位的官员主持听证会，并把纳税人的意见向局长汇报。

　　纳税人： 现在来不及听证了，何况听证的范围太窄。什么是复议？

　　律师： 复议是请求上一级的税务机关对原处罚决定进行重新审理，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。

　　纳税人： 能详细些吗？

　　律师： 对于处罚决定不服的，可以在接到通知书的15日内申请复议，也可直接向法院起诉。

　　纳税人： 处罚中包括滞纳金吗？

　　律师： 滞纳金不是处罚行为，而是征税行为。

　　纳税人： 那对纳税争议是怎么规定的？

　　律师： 对纳税争议，必须先按税务机关意见交纳税款和滞纳金。在接到税务机关填发的交款书60日内申请复议。只有对复议决定不服的才可以起诉。

　　纳税人： 如此说来，我们只能一边交税一边准备复议了。

与税务局发生争议怎么办？


　　Dialogue 对话

　　Taxpayer: Good morning, Lawyer. When the taxation bureau inspected my company yesterday, they noticed me that they would impose penalty and overdue payment on my company, plus the payment of the tax overdue. We do not agree on their decisions, but what can I do？

　　Lawyer: I am sorry to hear it. Well, in this case, you have three choices, namely hearing testimony, reexamination and lawsuit.

　　Taxpayer: What is the hearing testimony ？

　　Lawyer: If the penalty comes to a certain level, the taxpayer can apply for the hearing testimony within 3 days after receiving the notice of the penalty. The taxation bureau should arrange an official as the chairman of the testimony meeting. This official is not from the inspection department and he will report the taxpayer's opinions to the head of the taxation bureau.

　　Taxpayer: I think it is too late for hearing testimony and the scope of the testimony is too limited. What about the reexamination ？

　　Lawyer: It is to apply for the superior taxation bureau to reexamine the case. It can handle the disputes of both taxpunishment and payment, but the requirements for these two kinds of disputes are quite different.

　　Taxpayer: Can you explain it in detail？

　　Lawyer: If you disagree on the punishment decisions, you may apply for reexamination within 15 days after you receive notice, or you can bring a suit against the taxation bureau directly.

　　Taxpayer: Does the punishment include overdue payment？

　　Lawyer:No. Overdue payment is not punishment but taxation.

　　Taxpayer: What about the disputes concerning the tax payments？

　　Lawyer: For this kind of disputes, first you must pay tax and overdue payment according to the decision of the taxation bureau. Then you can apply for the reexamination within 60 days after receiving the tax payment bill filled by the taxation bureau. If you do not accept the decition of reexamination. you can take further step of suit.

　　Taxpayer: Well, if so, we will have to pay the tax and overdue payment while preparing for the reexamination.