我的境外收入纳税吗?中 华 考 试 网 Do I pay tax on my income sourced from Japan ?
1 V2 x' S1 I! t+ Y 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?7 H. h% I. ~" e( s0 r8 p
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 ?
; J7 S% |: }+ u# f$ C5 t 税务局:这取决于您在中国呆多久。 a! F# Z, ~! @. X* g- |) O, \$ C
Tax official : well ,it depends on how long you have been in china .
' i/ s& \5 @/ p [( y+ h 纳税人:能详细解释一下吗?7 m" t* N, M% M4 a; \3 G: ^
Taxpayer : can you explain it in detail ? m1 a+ ?$ B! {( s: K( D' p& I
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。
# D2 C8 o) s0 V' z8 W5 u 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 .$ {4 F' I1 m; y5 T0 B. A( V
纳税人:如果满一年呐?( U5 t4 F3 V- o4 Y% ?
taxpayer if I will have resided in china for a full year ,what will happen ?
$ U# H# Q# v- K$ Y, y 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。
/ ^! g+ I; T0 d1 M1 F 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 .- f$ S8 a# E1 D6 _9 V
纳税人:什么是临时离境?" B" W1 Y0 r# y/ L" G6 Z! W% M- c
Taxpayer : what is the meaning of the temporary absence ?! A" e' {2 |. e g) ~6 S
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。
+ ?! V, @2 l7 d+ Q5 m 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 .- a, _1 Y; O9 o& m
纳税人:我明白了。
! L3 T0 m* ?, x7 n, d Q taxpayer: I see.
$ E2 e. `- A* i e 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。, {& Z7 E: X9 |$ t) O" V& |
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 .* M! V' r# J' ^$ J5 a9 ]. d) N2 K
纳税人:如果超过5年呐?
- C( h* [5 Y! x' ` Taxpayer : if I will have resided in china for more than 5 years ?
! y9 ]# }" Y4 G% S |3 d 税务局:那要看你第六年的具体情况/ @. n& t* x+ S& X
Tax official : it depends on different condition in the sixth year.8 B7 a x/ |- |$ F$ v7 K) G
纳税人:能解释一下吗?
( h$ U) O; ~3 N4 d Taxpayer : can you explain it ?3 B' {7 T1 ~3 b0 V5 l: [8 ]- p
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。
% E* F' {, V1 k0 F8 r9 K- K 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.
* Y: h9 v0 }% V( x# q+ l. J 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?
, Y" V% }, I# N' A2 t7 Q8 v( M0 [- o Taxpayer: my nationality is Japan, if I must pay tax on all sources of income in both China and Japan, what should I do?; [1 p; o* T7 H6 {0 Z& y0 `, a
税务局:您可提供详细情况,由两国税务当局协商解决。
; x' I u5 B% a' ] Tax official : in this case ,you should provide the detail information and subject to the solution made by the two countries .4 W( F* W. K3 N4 H" r
纳税人:我对您的解释很满意。
, G# G9 Z# d! b9 G$ G- [ taxpayer: I appreciate your explanation. |