BEC商務英語經典句：

第一句：My company has been fined because we failed to file 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。可我們并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。可我們并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。

第二句：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么辦?

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.

稅務部門會重新指定申報期限，并在罰款的同時，對逾期納稅按日加罰滯納金。考生如果怕自己錯過考試報名時間和考試時間的話，可以 免費預約短信提醒，屆時會以短信的方式提醒大家報名和考試時間。

BEC商務英語背誦句型：

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

除罰款外要追究刑事責任。

These punishment 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行虛假申報的情況。

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