國際商務師業(yè)務英語輔導：境外所得
來源：同考網(wǎng)發(fā)布時間：2011-10-09 14:39:42
我的境外收入納稅嗎？
Do I pay tax on my income sourced from Japan ？
納稅人：我是日本ABC公司北京代表處首席代表。請問我在日本的收入在中國納稅嗎？
Taxpayer ： excuse me ，I am the chief representative office Beijing representative ofice of ABC company in JAPAN .my question is whether I should pay personal income tax on my income sourced from Japan ？
稅務局：這取決于您在中國呆多久。
Tax official ： well ，it depends on how long you have been in china .納稅人：能詳細解釋一下嗎？
Taxpayer ： can you explain it in detail ？
稅務局：在中國境內(nèi)居住不滿一年的外國公民，只就境內(nèi)收入納稅，境外收入不納稅。
Tax official ： yes ， I will try . any individual who has resided in china for less than one year will be subject to tax only on his income sourced from china .納稅人：如果滿一年吶？
taxpayer if I will have resided in china for a full year ，what will happen ？
稅務局：首先，滿一年的概念是在一個歷年中，在境內(nèi)居住滿365天，不扣除臨時離境天數(shù)。
Tax official ： at first ，the concept of the full year means that anybody have resided in china for full 365 days ， not accounting temporary absence .納稅人：什么是臨時離境？
Taxpayer ： what is the meaning of the temporary absence ？
稅務局：指一次性離境不超過30天，多次離境累計不超過90天。
Tax official ： the temporary absence means that any individual has left china for less than 30 days at a time or for less than 90 days at several times .納稅人：我明白了。
taxpayer： I see.稅務局：如果住滿1年但不超過5年，境外收入只就境內(nèi)支付的部分征稅。
Tax official ： any individual who has resided in china for more than one year but less than 5 years ， the part paid by a foreign employer and attributable to service outside china is exempt .納稅人：如果超過5年吶？
Taxpayer ： if I will have resided in china for more than 5 years ？
稅務局：那要看你第六年的具體情況Tax official ： it depends on different condition in the sixth year.納稅人：能解釋一下嗎？
Taxpayer ： can you explain it ？
稅務局：如果連續(xù)在華超過5年，從第6年起在中國住滿1年的，境外收入要全部在中國納稅。不滿1年的，境外收入不納稅；短于90天的，要從新計算5年的期限。
Tax official ： if you have resided in china for another full year after residing in china for 5 years successively ， your income sourced from both Japan and china will be subject to the tax . otherwise the income sourced from JAPAN is exempt. If less than 90 days， the period of five year will be recounted.納稅人：我是日本國的公民，如果按兩國的法律我的境內(nèi)、境外收入都要納稅的話，怎么辦？
Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do？
稅務局：您可提供詳細情況，由兩國稅務當局協(xié)商解決。
Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .納稅人：我對您的解釋很滿意。
taxpayer： I appreciate your explanation.
