是以适应职场生活的语言要求为目的，内容涉及到商务活动的方方面面。商务英语课程不只是简单地对学员的英文水平、能力的提高，它更多地是向学员传授一种西方的企业管理理念、工作心理，甚至是如何和外国人打交道，如何和他们合作、工作的方式方法，以及他们的生活习惯等，从某种程度上说是包含在文化概念里的。这次帅气的小编为您整理了商务英语谈判情景对话（5篇），希望能够给予您一些参考与帮助。
PART I
我们介绍一款MP5，我（王鹏）用W 表示，刘磊用L表示，我是公司的产品介绍者，刘磊是买家。一开始时组长先旁白，旁白大概为我带着刘参观了工厂，然后回到了办公室，然后我们开始对话。
L：It was very kind of you to give me a tour of the place.It gave me a good idea of your product range.（谢谢你们陪同我看了整个工厂。这次参观使我对你们的产品范围有了一个很好的了解。）
W: 带我们的客户来参观工厂是我们的荣幸。不知道你总体印象如何？
It's a pleasure to show our factory to our customers.What's your general impression, may I ask?
L: Very impressive, indeed, especially the speed of your NW Model.Would you tell me more details.（很好。尤其是你们的NW型机器的速度，您能给我多讲讲这个吗？）
W: 那是我们新开发的产品。性能很好。两个月前刚投放市场。它具备MP4所有功能，而且可以上网，能即时听音乐，再也不用等待下载了。这一个东西就可以满足你所有的多媒体方面的需要。
That's our latest development.A product with high performance.We put it on the market just two months ago.All the features of the standard MP4s, but it also has Internet capabilities and can access music.Instantaneously, There is no need to wait on downloading anymore.It has all of your multimedia needs in one convenient device.L: What about mobile phone technology?
（它的移动电话技术怎么样？）
W: 嗯，我正要讲到那个。是的，它也有移动电话功能。
Well, I was just getting to that.Yes, it also has a mobile phone built in.L: Blue tooth?
（蓝牙？）
W: Yes.L: Wireless?
（无线网络？）
W: Yes
L：Infrared?
（红外？）
W: 是的，当然有。它播能放电影、音乐和存储文件
Oh yes, of course.It can play movies, music and store files.L: Could you give me some brochures for that machine? And the price if possible.（能给我一些那种机器配套的小册子吗？如有可能。还有价格。）
W: 这是我们的销售目录和说明书。我们不仅可以按照你们的要求来生产设备。而且我们的软件 系统和售后服务都是一流的Right.Here is our sales catalog and literature.Because not only do we custom build the equipment to your requirements but our software and after-sales service is first class.L: Really? You can custom build to our needs?
（真的吗？你们能按我们的需要生产吗？）
W: 当然。我们有自己的电脑专家和工程师。所以我们不仅可以生产你们所需要的系统。而且还能安装全部的必要软件和网络。Certainly.We have our own computer specialists and engineers that can not only build your required systems, but also install all the necessary software and networks.L:That sounds great.Give me some time to think about whether order this Mp5.I would email to you after three days.W: ok.I am looking forward to you replay.Thanks.PART II
After a week, Business Negotiations
W: 今天我们能坐在这里，说明我们双方都是很有诚意的合作的，所以我希望我们的这次合作能够愉快并且能够达到我们真正的双赢，相信贵公司来这里之前也对我们公司有了相当的了解，A集团是世界MP5w第一品牌。
Today we can gather here, which shows that we are eager to cooperate with each other, so I hope we can make a good cooperation happily and can achieve the win-win.We believe that your company has fully understood our company-------A Group is the first MP5 brand.L: Yes, We also we are very sincere to seek cooperation as a result of the achievements of your ， we also believe that your company knows about our company’s sales, so I hope we can achieve long-term cooperation（是，我们也是看到贵公司有这样的成绩才会很有诚意的来寻求合作，而且我们也相信贵公司也了解我们公司销售，所以希望可以达到双方的长期合作）
W: 既然我们双方都有这样的一个目标，那现在就我们合作中的一个项目mp5进行一个详谈
Since we both have a same goal, now let’s have a full discussion about mp5.L: ok, Let's begin.W: 这个是我们这次合作项目详细介绍，贵公司要求按季度进货而且进货数目根据季度也有不同，最高期就是夏季的进货，而且数目巨大，所以我们给出了这样的一个项目合作方法，就是根据贵方的销售进行供货。
Here are the details: you are required to stock goods every season.However, the numbers of the goods are different as the season changes.The number of the goods sold in summer is the largest in all, so we made such A project cooperation plan according to your sales.L: we also see your company's delivery conditions, from which we know that your company try to reduce inventory.We are grateful for the considerable discount that you have made.But, will you supply 10 percent more?
（贵公司给出的供货条件我们也看了，从贵公司给出的项目合作方法上看出来，贵公司是给出了相当大的优惠，给我们一定程度上减少了库存量，对于贵公司给我们的这个优惠我们表示相当的感谢，只是可不可以在夏季销售上在增加一成）
W: 既然贵公司要求加货，我们当然表示感谢，不知道贵公司在其他方面有什么要求没有？
We are glad to hear you want to have more;do you have any more requirement in other aspect?
L: After seen your quotation, I think this one will still have considerable space.Canyou give us more discounts on the price, especially on the price of the mobile phones? This is our largest purchase quantity;how about giving us more reasonable prices on these two?
（我们看了贵公司的报价单，我觉得这其中还是会有相当大的空间，所以您看能不能在价格上在给我们一些优惠，尤其是在手机的价格上，这个是我们最大的购货量，所以希望贵公司在这两个上面可以给我们一个更合理的价格，您看怎么样？）
W: 恐怕不行。这单价确实比去年高了点。但是仍然低于现在的行价。
I’m afraid not.This unit prices are higher than last years, but still lower than the quotations you can get elsewhere.L：I am afraid I cannot agree with you there.I can show you other quotations that are lower than yours.（我恐怕不同意你的观点。我能找到比你更低的价格。）
W: When you compare the prices, you much take everything into consideration.Our products of higher quality well your quotations you get from other sources for goods of ordinary quality.L: I grant that yours are of better quality, but still we don't think we can succeed in persuading our customer to buy such high prices.（我同意贵公司的产品质量好，但是我方认为我们无法说服我们的顾客买这样价高的商品）
W: 如果我是你，我并不担心这个。把各方面都考虑进去，我认为在销售上不会有很大的困难。
If I were you, I wouldn't worry about that.Taking everything into consideration, I can show you our prices we offer you are very favorable.I don't think you've any difficulties in pushing sales.L：But market prices are changing frequently.How can I be sure that the market will not fall before it arrival your goods at our port.（市场是瞬息万变的，我怎么能保证在收到你货物之前价格不会下跌呢。）
W: No, I don't think you can.It's up to you to decide.L：If you can promise delivery before July 26th,I will be able to decide it looks as if the market will go down until then.（如果贵方能在7月26号之前发货，我方将能够决定那时的市场价格是否会下跌）
W: 但是不知道贵公司的货款何时能打过来？
Ok, I promise you.But I don't know when your payments will come to us?
L: I carefully economical just now, This bill will added up to millions of money.Such a big amount, we cannot pay you at once.So we suggest how about pay on the installment plan?
（刚才我仔细的合算了一下，这么大一笔数额，我们也不可能一次就付清吧！所以我们提出分期付款的方式，您看则么样？）
W: We also have economical, this is indeed a numerous amount.But i don't know how you will pay on the installment plan.我们也核算过了，这确实是一笔不小的数目，就是不知道贵公司是怎么一个分期付款的方式
L: We put forward the installment in your company is the first one week after the arrival of the goods, after our inspection s we will make payment in three days ， as for the rest of the tail section at the end of the year we will pay you at the end of the year ， what is your opinion？
（我们提出的分期付款方式是在贵公司第一次货物到达后的一个星期内，经过我们的检验合格以后我们会在3天内进行付款，至于其他的尾款我们将在年底付清，不知道贵公司是什么意见）
W: 好！为了我们将来的继续合作，我们愿意接受贵公司的意见，接下来就让我们的秘书去起草相关的文件合同，希望我们的合作愉快，下次见面的时候就是我们签合同时候了！谢谢贵公司的到来
Good!For our further cooperation, we are willing to accept your let us secretary to draft the relevant contract, and I really hope that our cooperation to be happy, Next time we meet will be the time when sign the contract.Thank you for your
coming.L: I am pleased that our cooperation could be so happy, thank you for your hospitality。
（很高兴我们的合作能够这么愉快，也感谢贵公司的接待，谢谢）
Business Negotiation
A: The seller Miss su representingKai ya Chocolate Manufacturing Co.Ltd
B: The buyer Mr.zhou representing zhong shang supermarket.A: Good morning, Mr.Zhou.Glad to meet you.B: Good morning, Miss su.It’s very nice to see you in person.A: How are things going?
B: Everything is nice.A: So, what’s the topic of today’s meeting?
B: Ok, after the last talk, we appreciate you price very let’s talk about the terms of payment.Would you accept D/P? I hope it will be acceptable to you.A: The terms of payment we usually adopt are sight L/C.B: But I think it would be beneficial to both of us to adopt more flexible payment terms such as D/P term.A: Payment by L/C is our usual practice of doing business with all customers for such commodities.I’m sorry we can’t accept D/P terms.B: As for regular orders in future, couldn’t you agree to D/P?
A: Sure.After several smooth transactions, we can try D/P terms.B: Well, as for shipment, the soon the better.A: Yes, shipment is to be made in April, not allowing partial shipment.B: can you make it earlier? May be in March, our customer is eager for them.A: All right.Let me have a check, oh!There are some steam vessels available to your port, so we can make it in March.B: Good!By the way, when can I expect to sign the S/C?
A: Mr.Zhou, would it be convenient for you to come again tomorrow morning.I’ll get the S/C ready tomorrow for your signature.B: That’s fine.See you Su.A: See you and thanks for coming, Mr.Zhou.
Chapter 1 :
1.Negotiation is the process we use to satisfy our needs when someone else control what we want.2.Different types in Theory and Practice:
a)Competitive style: To try to gain all there is to gain
b)Accommodative style（通融式谈判）: To be willing to yield all there is to yield
c)Avoidance style: To try to stay out of negotiation
d)Compromising style（妥协谈判）: To try to split the difference or find an intermediate
point according to someone principle
e)Collaborative style（合作谈判）: To try to find maximum possible gain for both
parties
f)Vengeful style（报复谈判）: harm the other
g)Self-inflicting style（自损谈判）: harm oneself
h)Vengeful and self-inflicting style: harm the other and also oneself
3.The goal of collaborative negotiation is to manage the dispute so that the outcome is more constructive than destructive.4.Principled negotiation is centered around four consideration(PIOC):
a)People: separate the people from the problem
b)Interests: focus on interests, not position
c)Options（选择）: invent options for mutual gains
d)Criteria（条件）: insist on using objective criteria
5.Personal interests are interests of individuals who participate in interests are of collective bodies such as private or state-owned enterprises, institutions and other kinds of entities（实体）
6.Case study: During the Cold War.。.。.。against it.2)They followed the “National interests go before organizational interests.” principle
常用商务英语谈判对话:开场介绍篇 编辑:Smart
(1)A: I don’t believe we’ve met.B: No, I don’t think we have.A: My name is Chen Sung-lim.B: How do you do? My name is Fred Smith.A: 我们以前没有见过吧？B：我想没有。A：我叫陈松林。B：您好，我是弗雷德•史蜜斯。(2)A: Here’s my name card.B: And here’s mine.A: It’s nice to finally meet you.B: And I’m glad to meet you, too.A: 这是我的名片。B: 这是我的。A: 很高兴终于与你见面了。B: 我也很高兴见到你。(3)A: Is that the office manager over there?B: Yes, it is,A: I haven’t met him yet.B: I’ll introduce him to you.A:在那边的那位是经理吧？B:是啊。A:我还没见过他。B:那么，我来介绍你认识。(4)A: Do you have a calling card ？B: Yes ， right here.A: Here’s one of mine.B: Thanks.A:您有名片吗？B:有的，就在这儿。A:喏，这是我的。B:谢谢。(5)A: Will you introduce me to the new purchasing agent?B: Haven’t you met yet?A: No, we haven’t.B: I’ll be glad to do it.A:请替我引介新来负责采购的人好吗？B:你们还没见面吗？A:嗯，没有。B:我乐意为你们介绍。(6)A: I’ll call you next week.B: Do you know my number?A: No, I don’t.B: It’s right here on my card.A:我下个星期会打电话给你。B:你知道我的号码吗？A:不知道。B:就在我的名片上。(7)A: Is this Mr.Jones?B: Yes, that’s right.A: I’m just calling to introduce myself.My name is Tang.B: I’m glad to meet you, Mr.Tang.A:是琼斯先生吗？B:是的。A:我打电话是向您作自我介绍，我姓唐。B:很高兴认识你，唐先生。(8)A: I have a letter of introduction here.B: Your name, please？A: It’s David Chou.B: Oh, yes, Mr.Chou.We’ve been looking forward to this.A:我这儿有一封介绍信。B:请问贵姓大名？A:周大卫。(9)A: I’ll call you if you give me a name card.B: I’m sorry, but I don’t have any with me now.A: Just tell me your number, in that case.B: It’s 6344-8000.A:给我一张名片吧，我会打电话给你。。B:真抱歉，我现在身上没带。A:这样子，那就告诉我你的电话号码好了。B:6344-8000。
商务英语:公司并购相关术语与词汇 编辑:Smart
以下是一些应用并购事宜术语的例句 1.Merger / acquisitionThat company lives by mergers and acquisitions.They just keep growing and growing.合并/收购那家公司靠合并和收购为生。他们在不断扩张。2.TakeoverI think that company is ripe for a takeover.They have great market share but they’re in poor financial condition.接收/接管我觉得是时候接管那家公司了。虽然他们仍占有很高的市场份额，但他们的财务状况简直糟透了。3.Leveraged buyoutThat leveraged buyout was some smart thinking on your part.We diversified our product line and expanded our market share without laying out any cash.融资收购那宗融资收购非常成功。你的主意真不错，通过这次收购，我们不但使生产线得以多元化，而且没花一分钱就扩大了市场份额。4.Crown jewelsIn our lineup of health care products, the Cosmetics division is our crown jewel.拳头部门在我们生产卫生保健产品的一系列部门中，化妆品部是最具竞争力的拳头部门。5.Saturday night specialThat announcement sure blindsided them.It was a Saturday night special and we caught them asleep at the wheel.周末特别收购他们看了我们的公告肯定傻了眼。这真是一次典型的“周末特别收购”，我们乘他们熟 睡时就控制了全局。6.Sleeping BeautyI wonder which Prince Charming will court that Sleeping Beauty.睡美人我在想到底“哪位王子”想要娶“睡美人”（想收购那家前途无量的公司）。7.Shark watcherThey just hired a shark watcher to avoid sudden death.预警员他们刚聘请了一位预防收购的专家以防止在竞争中突然死亡。
在价格的谈判过程中，如何能不动声色的探出双方的价格底线并为自己所用，使自己的公司受
益？下面的小例子希望能给您一些提示。
Dan 和Robert正在谈判折扣，他们是如何摸出双方的底线的呢？请看下面分解：
R: How about 15% the first six months, and the second six months at 12%， with a guarantee of
3000 units?
D: That’s a lot to sell, with very low profit margins.R: It’s about the best we can do, Dan.(pause)We need to hammer something out（敲定）today.If I go back empty-handed, I may be coming backto you soon to ask for a job.(smiles)
D:(smiles)OK, 17% the first six months, 14% for the second.R: Good.Lets iron out（解决）the remaining details.When do you want to take delivery（取
货）？
D: We’d like you to execute the first order by the 31st.R: Let me run through this again: the first shipment for 1500 units, to be delivered in 27 days, by
the 31st.D: Right.We couldn’t handle much larger shipments.R: Fine.But I’d prefer the first shipment to be 1000 units, the next 2000.The 31st is quite soon--
I can’t guarantee 1500.D: I can agree to that.Well, if there’s nothing else, I think we’ve settled everything.R: Dan, this deal promises big returns（赚大钱）for both sides.Let’s hope it’s the beginning of
a long and prosperous relationship
一、商务：
what time would be convenient for you?
你看什么时间比较方便？
I'd like to suggest a toast to our cooperation.我想建议为我们的合作干一杯。
Here is to our next project!
为我们下一个项目干杯！
would you please tell me when you are free?
请问你什么时候有空？
gald to have the opportunity of visting your ompany and I hope to conclude some business with you。
很高兴能有机会拜访贵公司，希望能与你们做成交易。
what I care about is the quality of the goods.我关心的是货物的质量。
please have a look at those samples.请给我看一下那些样品。
I'd like to know any business connections abroad.我想多了解一些你们公司。
I would be happy to supply samples and a price list for you.我很乐意提供样品和价格单给你。
can I have your price list?
你能给我价格单吗？
will you give us an indication of prices?
你可以给我报一个指示性的价格吗？
I am in charge of export business.我负责出口生意。
I'm thinking of ordering some of your goods.我正考虑向你们订货。
what about the prices?
那价格方面怎么样？
Let's call it a deal.好，成交！
our product is the best seller.我们的产品最畅销。
our product is really competitive in the word market.我们的产品在国际市场上很有竞争力。
our products have been sold in a number of areas abroad.我们的产品行销海外许多地区。
It's our principle in business to honor the contract and keep our promise.“重合同，守信用”是我们经营的原则。
I wish you success in your business transaction.祝你生意兴隆。
I want to out your product.我想了解一下你们的产品。
this is our latest devlopment.这是我们的新产品。
we have a wide selection of colors and designs.我们有很多式样和颜色可供选择。
the quality must be instrict conformity with that of sample.质量必须与样品一样。
二、价格
I think we can strike a bargain with you if your pries are competitive.我认为如果价格有竞争力，我们就可以达成交易。
Is that your quoted prices?
这是你方的价格吗？
It would be very difficult to come down with the price.我们很难再降价了。
our prices are the most reasonable.我们的价格是最合理的。
can you cut down the price for me?
你们可以降低价格吗？
we can offer you discount terms.我们可以向你提供折扣。
Do you quote CIG or FOB?
你们报的是到岸价还是离岸价？
I can assure you our price is very favourable.我可以保证我们的价格是优惠的。
Please give us your best price.请给我们报最低价。
All the prices are on the FOB shanghai basis.所有的价格都是上海港船上交货价。
Your prices are much too high for us to accept.你的价格太高，我们不能接受。
I can't allow the price you ask for.我不能同意你们要求的价格。
we can't cover our production cost at this price.这个价格我们不能保本。
Are the price on the list firm offers?
报价单上的价格是实价吗？
This is the lowest possible price.这是最低价了。
thank you for your inquiry.感谢贵方询价。
How about the prices?
价格如何？
When quoting ，please state terms of payment and time of delivery.贵方报价时，请说明付款条件和交货时间。
Our price is realistic and based on reasonable profit.我们的价格是很实际的，是根据合理的利润提出的。
If an order is placed, we'll pay the cost of the sample.如果交易成功，样品费由我们付。
三、谈判与合同
Our price is realistic and based on reasonable profit.我们的价格是很实际的，是根据合理的利润提出的。
If an order is placed, we'll pay the cost of the sample.如果交易成功，样品费由我们付。
I'm glad that our negotiation has come to a successful conclusion.我很高兴我们的谈判获得圆满成功。
When shall we come to sign the contract？
我们什么时候签订合同？
Do you think it'stime to sign the ontract?
我想该签合同了吧？
Before the formal contract is drawn up we'd like to restate the main points of the agreement.在正式签约之前，我们要重申一下协议的重点。
As some points concerning the contrac have not yet been settled negotiation has to be continued before the contract is signed.由于合同某些问题尚未解决，所以在合同签署前仍需继续协商。
There are a few points which I'd like to ring up concerning the contract.关于合同我想提出几点看法。
The seller should try to carry out the contract in time if not the buyer has the righe to cancel the contact.卖方应努力按规定履行合同，否则买方有权撤消合同。
No party who has signed the contract has the rught to break if.签署合同的任何一方都无权撕毁合同。
Once a contract is signed,it has legal effect.合同一旦签署即具有法律效力。
We can get the contract finalized now.现在我们可以签订合同了。
Have you any questions in regards to the contract?
关于合同你还有什么问题要问吗？
四、订货
When can we expect your confirmation of the order?
你什么时候能确定订单？
We want to order this article from you.我们想订这种做。
What's the minimum quantity of an order for your goods?
你们订货的最低量是多少？
May I see your list?
我可以看一下你的货单吗？
We postponed an order.我们要推迟订货。
Generally speaking,we can supply all kinds of goods.一般来说，我们可以提供所有种类的货。
We have received your catalogue and price list, and now we order the following goods st the prices named.已收到你方目录和价格表，现按所示价格购下列货物。
We find both quslity and prices of your products satisfactory and enclose our trial order for prompt supply.我们对你方产品的质量和价格均感满意，现寄去试订单，请供应现货。
We are pleased to receive your order and confirm acceptance of it.很高兴接到你方订单，并确认予以接受。
As the goods you ordered afe now in stock,we will ship them without fail as early as possible.因为贵方订货的商品尚有存货，本公司将一定尽快发运。
I wonder if you could supply us with your latest products for regular orders.我想知道你们是否能为我们的定期订单供应你们的最新产品。
Our prices depend on the quantity of your order.我们的价格取决于你们订单的数量。
We could reduce our price by 5% if you palce a substantial reder with us.如果你们订货量大的话，我们可以减价5%。
We must insist on immediate delivery, otherwise we shall be compelled to cancel the order.我们坚决要求立即发货，否则我方将被迫取消订单。
We would prefer to confirm our order with your firm as soon as possinle.我们想尽快向你们公司落实订单。
There is a change we have to make in the order.订单中有一处需要修改。
五、运输
We require that transshipment be allowed.我们要求允许转船。
When can you make shipment carefully?
你们什么时候装船？
We'll get the goods dispatched within the stipulated time.我们将按规定的时间发货。
When can you make the balace shipment?
你们何时可以发余下的货呢？
I wonder if you could ship the order as soon as possible？
不知道能否尽快装运订货？
Let's disscuss about the mode of transportation.我们讨论一下运输方式吧。
What mode of transportation do you suggest we use?
你建议我们用什么运输方式呢？
What sort of delivery periods did you have in mind?
你所打算的是哪一种发货期？
Please ensure that we'll get tight shipping documents before the arrival of the goods.请确保在货物到达前我方可拿到正确的装船单据。
When can we collect the goods?
我们什么时候可以提货？
We can't advance the time of delivery.我们无法将交货时间提前。
I'm very sorry for delay in delivery.十分抱歉，交货拖延了。
How long does it take you to make delivery?
你们需要多长时间发货？
六、付款
Our terms of payment are by irrevocable L/C pauable by sight draft against presentaion of shipping documents.我们的支付方式是不可撤消的信用证支付，凭装运单据见票。
Can you tell it on an installment basis?
你们这里可以分期付款吗？
Do you accept payment by installments?
你同意分期付款吗？
How would you like paymentbe made?
你们采取什么付款方式？
We expect payment in advance on first orders.我们希望第一次订货要求预付货款。
What are your terms of payment?
你们的付款条件是什么？
We can't accept D/P or D/A.we insist on payment by L/C.我们不接收付款交单或承兑交单，我们只收信用证。
Do you accept D/P payment terms.你们接受付款交单这种方式吗？
What is the period of validity of this L/C?
这张信用证的有效期是多久？
七、投诉与索赔
A;The shipment i stuck in customs.出货在海关受阻。
B;If you fail to make the shipment soon, we'll cancel the order.如果你们不能近期发货，我们将取消订单。
A;I'd like to complain of the damaged goods.我方由于货物被损向你方投诉。
B;We're sorry to say that we are dissatisfied with the state of the goods.很遗憾，我们对商品状况不满。
A;Upon examination,we found the goods are not up to the standard of the sample.经检验，我们发现货物达不到样品的标准。
B;The goods sent are inferior compared to the original sample.所发送的货比原样品差。
A;How many are you short?
你们缺了多少？
B;Could you pleased send them back to us at our expense?
你能将受损的货品送还我们吗？运费由我方承担。
A;Who'll bear the freight?
运费由谁来承担？
B;We have a complaint about quality.我们要起诉质量问题。
A;We have to file a ckaim on you.我们不得不向贵方提出赔偿。
B;The goods you sent are not up to the standard.你们发运来的货物不符合标准。
A;I don't think the responsibility should rest with us.我认为责任不在我方。
B;We can only take on so much.我们只能承受这么多。
八、税收
A;Paying tax is the duty of every citzen.纳税是每个公民的义务。
B;Howmany types are taxes divided into?
税收可分为多少税种？
A;Income tax can be divided into personal incone tax and corporation income tax.所得税可分为个人所得税和公司所得税。
B;The tax rate China is not very high.中国的税收率不是很高。
A;What's the personal income tax rate?
个人所得税是多少？
B;Tax evasion is also a crime.偷税漏税也是一种犯罪。
A;To avoid writing a receipt is a tax dodge.不开invoice是一种偷税行为。
B;Those who evade tax will be punished by the law.偷税漏税者将受到法律制裁。
A;Shall savings interest be taxed?
存款利息要纳税吗？