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 ？
( y3 ~( u, }, z. D　　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？
　　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 ？
3 W1 o; h, ]& }! }4 B/ ~7 u　　税务局：这取决于您在中国呆多久。
　　Tax official ： well ，it depends on how long you have been in china .
　　纳税人：能详细解释一下吗？
　　Taxpayer ： can you explain it in detail ？
7 V- ]5 ]) p% `% l0 A5 \3 a& V1 `　　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 .
8 N6 g; o( A, b  K" |7 e; T; ?　　纳税人：如果满一年呐？
/ |, ~/ X) z& C2 F- N　　taxpayer if I will have resided in china for a full year ，what will happen ？
　　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。
& x, n! O+ y% o% M% N+ g; y  w　　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 .
* R3 b0 `; O; @2 j! r5 k% x. B　　纳税人：什么是临时离境？
　　Taxpayer ： what is the meaning of the temporary absence ？
" r, @, }7 K8 a　　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。
! q; H7 Y! s0 w9 I　　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 .
0 X) }' f6 Y; c* R7 y: @　　纳税人：我明白了。
) `, K  d/ r8 u1 e! l　　taxpayer： I see.
" ~% r' T; H( O( D: Z" E+ C" B　　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。
( K1 g' g5 P+ g% }　　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 .
　　纳税人：如果超过5年呐？
　　Taxpayer ： if I will have resided in china for more than 5 years ？
　　税务局：那要看你第六年的具体情况
! X  w2 d! \$ O! g/ k　　Tax official ： it depends on different condition in the sixth year.
　　纳税人：能解释一下吗？
　　Taxpayer ： can you explain it ？
# P7 m$ y' }1 j　　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.
) R/ ]) }5 `( c" v( y" i　　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？
0 i/ w5 e7 _3 ~8 [# V9 U9 K1 x　　Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do？
; _% a7 Q4 h$ {. _1 R" C6 ]　　税务局：您可提供详细情况，由两国税务当局协商解决。
　　Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
　　纳税人：我对您的解释很满意。
　　taxpayer： I appreciate your explanation.