Chapter 1 Tax Registration

一、税务登记

1.Would you please tell me how to go through (or modify)

tax registration.

2.Please go to the Tax Registration Center.

3.Please apply for tax registration for foreigners.

4.Please fill out personal income tax record book for

foreigners, and then present the book together with

documents and certificates as listed in the record book.

5.Excuse me, would you please explain to me the

necessary procedures for nullifying the tax registration?

6.Please fill out the tax cancellation return form with

your company’s stamp.

7.Here’s a list of the required documents and materials.

8.Please give detailed information in the form of the

foreigners in your company, so that we can cancel all

their registration.

9.We’ll go to your company to check on the cancellation

of tax registration.

10.Please submit supplement documents.

1、请问如何办理税务（变更）登记？

2、请到税务登记中心办理相关手续。

3、请办理外籍人员税务登记。

4、请填写外籍个人所得税手册，并附上手册内所列相关资料。

5、请问如何办理税务登记注销手续？

6、请填写注销税务登记表并加盖公章。

7、请您按这份清单提供有关资料。

8、请您将单位外籍人员情况填写清楚，一并进行注销。

9、我们将对您公司进行注销税务登记检查。

10、请补充资料。

Chapter 2 Filling Tax Returns

二、纳税申报

11.Please hand me your tax returns.

12.What kind of tax should we pay for a transportation

business?

13.You should file a tax return form for business.

14.Slaes tax applies to the following 9 business:

transportation, construction, finance & insurance, post

& telecommunications, culture, sports & recreation,

service, transfer of non-commodity assets, and sell of

fix assets.

15.What is the tax rate?

16.Local tax for education.

17.Here are your tax payment forms.

18.Please make tax payment at the designated counter in

the bank.

11、请把您的纳税申报表给我。

12、请问从事运输业应缴什么税？

13、应缴营业税。

14、营业税税目有9个：交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业、转让无形资产、销售不动产。

15、税率是多少？

16、教育地方附加费。

17、这是您的税单。

18、请到银行专柜缴税。

Chapter 3 Delay in Filling Tax Returns

三、延期申报税款

19.Can we extend deadline for tax returns?

20.Please submit a written application letter.

19、我们可以延期申报吗？

20、请提供书面报告。

Chapter 4 Filing Individual Income Tax Returns

四、应缴个人所得税

21.How should Mr. Green file his tax return on income

from the author’s remuneration?

22.He should pay IIT, i.e. (individual income tax.)

23.In which tax category should he file his tax return?

24.He should pay ITT on the total income from author’s

remuneration.

25.What is the deduction standard for foreigners’ salary

income?

26.4000 Yuan for foreigners.

27.What is the tax rate for salary income?

28.From 5% to 45%.

29.Please submit domestic and foreign work permits.

30.Please submit an original salary description

certificate issued by the employer.

31.A bilateral tax agreement has been signed between our

two countries, therefore you are entitled to enjoy

treatment stipulated in the agreement.

32.How many days are you going to spend in China?

33.Is your personal income tax to be paid by yourself or

by your company?

34.The deduction is allowed for a single overseas trip

over 30 days.

21、格林先生取得一笔稿费应缴什么税？

22、应该交纳个人所得税。

23、应按照什么税目？

24、应按照稿酬所得缴纳个人所得税。

25、外籍人员的工资薪金收入扣除标准是多少？

26、外籍人员是4000元。

27、工资薪金收入的税率是多少？

28、5%—45%。

29、请提供境内、外工资证明。

30、请提供单位开据的原始明细工资单（书）。

31、我们两国已签订税收协定，您可以享受税收协定待遇。

32、您在华停留多少天？

33、个人所得税由本人承担，还是由单位承担？

34、一次临时离境超过30天可以扣除天数。

Chapter 5 Paying City Property Tax

五、缴纳城市房地产税

35.Should we pay property tax on our company-owned

office buildings?

36.Yes, they are subject to the city property tax..

37.Take the original value of the real estate and

multiply it by 70%, then multiply that by 1.2%( or: The

tax payable is equal to the original value of the real

estate*70%*1.2%).

38.The real-estate tax is calculated under the rate on

leasing income method. The applicable rate is 12%.

39.Leasing or renting-out property must use Wuxi

leasing/renting business special invoice or special

invoice issued by the Wuxi local tax bureau.

40.When should we file the tax return?

41.Please check related information on the electric

screen in the service hall.

35、我公司的自有办公房要缴税吗？

36、应该缴纳城市房地产税。

37、从价按照房产原值扣除70%再乘以1。2%缴纳。

38、从租按租金收入12%的税率缴纳。

39、承租房屋要取得无锡市租赁业发票或无锡市地方税务局特种发票。

40、什么时间缴纳？

41、请您注意收看征收大厅的电子显示屏。

Chapter 6 Checking The Tax Returns

六、审核申请表

42.Will you please check the tax returns for me?

43.Please fill out your pin code.

44.Please fill out the names of the tax officers on the

form.

45.Please affix your company’s stamp here.

46.Please hand me the modified forms.

42、请您帮我审核一下申报表好吗？

43、请您把微机号码填好。

44、请您将办税人员的姓名填在表内。

45、请在这里盖上你们公司的章。

46、请您把修改好的表格递给我。

Chapter 7 Imposing A Penalty For Overdue Tax

七、加收滞纳金

47.Unfortunately, you must pay the penalty fee for the

overdue tax payment.

48.Could you please explain how the penalty fee for the

overdue tax payment is determined?

49.The daily penalty for the overdue tax payment that we

impose is equal to 0.05%.

47、对不起，这笔税款已滞纳，要加收滞纳金。

48、请问滞纳金是怎么收的？