第265天：怎樣解釋納稅申報(bào)的重要性

　　星級典句：

　　第一句：My company has been fined because we failed to file the tax return but we have not got any business income at all.

　　我公司因未進(jìn)行申報(bào)而被罰款?？晌覀儾]有取得營業(yè)收入呀。

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

　　我公司因未進(jìn)行申報(bào)而被罰款?？晌覀儾]有取得營業(yè)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(guī)定，即使沒有營業(yè)收入、沒有稅可繳也要在規(guī)定時(shí)間被申報(bào)。

　　第二句：If both the tax payable and tax return are overdue, what will happen?

　　如果繳稅和申報(bào)同事過期了怎么辦?

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

　　如果繳稅和申報(bào)同事過期了怎么辦?

　　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(wù)部門會(huì)重新指定申報(bào)期限，并在罰款的同時(shí)，對逾期納稅按日加罰滯納金。

　　背誦句型：

　　The taxpayer will face stringent criminal punishment in addition to the fine.

　　除罰款外要追究刑事責(zé)任。

　　These punishments also apply to the taxpayer that reports false tax return after receiving administrative penalties twice or more.

　　這些處罰也適用于有過兩次及以上行政處罰又進(jìn)行虛假申報(bào)的情況。