https://online2.tingclass.net/lesson/shi0529/0008/8497/2100T.mp3
https://image.tingclass.net/statics/js/2012
1--Good morning, we are from Department of Baotou Tax Bureau. We would like to ask you something about the tax payment of your company.
2--We will cooperate with you and provide true materials.
1--Could you please hand in complete accounting books and other materials?
2--Of course, wait a minute, please. Here you are.
1--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.
2--OK.
1--We are done inspecting, here is the result. If there is no discrepancy, please sign at the bottom of the form.
2--I think the punishment fee is a little bit high, what should we do?
1--If so, you could ask for hearing testimony, apply for reexamination or bring suit against the tax authority.
2--What are these?
1--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.
2--What about the reexamination?
1--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.
2--OK, thanks。
===================================
注解:
1.materials材料
2.detailed inspection詳細(xì)檢查
3.punishment懲罰
===================================
譯文:
1--早上好,我們是包頭稅務(wù)稽查局的工作人員。今天到貴公司是進(jìn)行稅務(wù)檢查,我們想了解一下貴公司的繳稅情況。
2--我們會(huì)竭誠(chéng)合作并提供真實(shí)可信的材料。
1--請(qǐng)貴公司出具完整的賬簿還有其他材料。
2--當(dāng)然,請(qǐng)稍等,給您。
1--假如你們不介意的話,我們要把這些材料帶回去做詳細(xì)的調(diào)查。三天之后會(huì)把材料送回來。
2--好的。
1--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(qǐng)?jiān)诒砀竦南路胶炞帧?br />
2--我認(rèn)為罰金有點(diǎn)高,該怎么辦?
1--假如是這樣的話,你們可以選擇聽證、復(fù)議和訴訟。
2--這些是什么?
1--這些都是你們的權(quán)利,當(dāng)你們覺得罰金高的時(shí)候,貴公司可以在三天之內(nèi)申請(qǐng)聽證。稅務(wù)機(jī)關(guān)將會(huì)聽取貴公司的報(bào)告。
2--那么復(fù)議呢?
1--你可以向上一級(jí)稅務(wù)機(jī)關(guān)報(bào)告你們的情況要求復(fù)議,其范圍包括處罰爭(zhēng)議和納稅爭(zhēng)議?;蛘哔F公司可以直接提出訴訟。
2--好的,謝謝。