外貿(mào)英語一點通第147期:國際稅收之稅務檢查

[00:00:18]Tax inspection 稅務檢查 [00:01:14]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，我們是包頭稅務稽查局的工作人員。今天到貴公司是進行稅務檢查，我們想了解一下貴公司的繳稅情況。 [00:10:44]We will cooperate with you and provide true materials. 我們會竭誠合作并提供真實可信的材料。 [00:14:05]Could you please hand in complete accounting books and other materials? 請貴公司出具完整的賬簿還有其他材料。 [00:17:39]Of course, wait a minute, please. Here you are. 當然，請稍等，給您。 [00:21:13]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. 假如你們不介意的話，我們要把這些材料帶回去做詳細的調(diào)查。三天之后會把材料送回來。 [00:27:05]OK. 好的。 [00:27:26]We are done inspecting, here is the result. If there is no discrepancy, please sign at the bottom of the form. 我們已經(jīng)檢查完畢，結(jié)果在這里。假如沒有什么問題的話，請在表格的下方簽字。 [00:35:31]I think the punishment fee is a little bit high, what should we do? 我認為罰金有點高，該怎么辦？ [00:39:12]If so, you could ask for hearing testimony, apply for reexamination or bring suit against the tax authority. 假如是這樣的話，你們可以選擇聽證、復議和訴訟。 [00:45:34]What are these? 這些是什么？ [00:48:26]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. 這些都是你們的權(quán)利，當你們覺得罰金高的時候，貴公司可以在三天之內(nèi)申請聽證。稅務機關(guān)將會聽取貴公司的報告。 [00:54:41]What about the reexamination? 那么復議呢？ [00:56:40]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. 你可以向上一級稅務機關(guān)報告你們的情況要求復議，其范圍包括處罰爭議和納稅爭議?；蛘哔F公司可以直接提出訴訟。 [00:59:41]OK, thanks。 好的，謝謝。

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