税收英语对话 ：境外所得

会计考友

　　我的境外收入纳税吗？中 华 考 试 网 　　Do I pay tax on my income sourced from Japan ？
　　纳税人：我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗？
$ {# I* K3 \) x. k- {# O9 O6 [　　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 ？
$ O1 L3 g4 g. h& Z6 |　　税务局：这取决于您在中国呆多久。
- w7 e8 \2 X- e7 n, s: K　　Tax official ： well ，it depends on how long you have been in china .
: Z) P, S# {% M3 s9 ~: y　　纳税人：能详细解释一下吗？
　　Taxpayer ： can you explain it in detail ？
4 L6 D0 \- P  M! t　　税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。
　　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 .
  v5 t1 M( }$ \. R8 C　　纳税人：如果满一年呐？
　　taxpayer if I will have resided in china for a full year ，what will happen ？
4 s) X  z4 K# T" N/ J! G: x　　税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。
　　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 .
: {' U& ]7 {! Z! B! I% X4 q　　纳税人：什么是临时离境？
% G2 Z+ J: e7 T. o  W/ b5 F　　Taxpayer ： what is the meaning of the temporary absence ？
" e) {* i+ j3 h7 I, i　　税务局：指一次性离境不超过30天，多次离境累计不超过90天。
% b, o& N# `5 F) O/ ~  G. J　　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 .
* ^. S/ r0 u& C3 k! z& z  z　　纳税人：我明白了。
" z- n2 d& ]6 I- z; q　　taxpayer： I see.
' z7 Z; i6 F2 F3 k+ v- J6 ~3 A! F% k　　税务局：如果住满1年但不超过5年，境外收入只就境内支付的部分征税。
2 U3 e% u$ ?. X/ O# i% U　　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 .
: T% ]0 B8 v- I! L" W) m! q　　纳税人：如果超过5年呐？
　　Taxpayer ： if I will have resided in china for more than 5 years ？
% R9 k+ c0 A' a* e　　税务局：那要看你第六年的具体情况
　　Tax official ： it depends on different condition in the sixth year.
　　纳税人：能解释一下吗？
4 F0 t/ n2 a5 D% q& U8 f6 [　　Taxpayer ： can you explain it ？
% C+ @; S" g# I  t" Z$ @　　税务局：如果连续在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中国纳税。不满1年的，境外收入不纳税；短于90天的，要从新计算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.
　　纳税人：我是日本国的公民，如果按两国的法律我的境内、境外收入都要纳税的话，怎么办？
3 ?, S4 _! f0 V* O1 _! r　　Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do？
( C1 |6 ]& ?2 J　　税务局：您可提供详细情况，由两国税务当局协商解决。
0 O6 M' Z: L9 ]9 g( I　　Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
' a8 j3 X7 y* p! I　　纳税人：我对您的解释很满意。
/ i2 I2 H2 g( v( D2 E: a　　taxpayer： I appreciate your explanation.