常用商務英語口語學習 第265講:怎樣解釋納稅申報的重要性

我公司因未進行申報而被罰款。可我們並沒有取得營業收入呀。

A: My company has been fined because we failed to file to the tax returnm but we have not got any business income at all.

我公司因未進行申報而被罰款。可我們並沒有取得營業收入呀。

B: According to the Chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover.

中國法律規定，即使沒有營業收入、沒有稅可繳也要在規定時間被申報。

A: If both the tax payable and tax return are overdue, what will happen?

如果繳稅和申報同事過期了怎麼辦？

B: The tax authority will set new dead line for the return and impose a fine on the taxpayer that fails to file the return, on the other hand, levy a surcharge for each day that the tax remains in arrears.

稅務部門會重新指定申報期限，並在罰款的同時，對逾期納稅按日加罰滯納金。