税收英语对话境外所得a
我的境外收入纳税吗?
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?
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 ?
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 ?
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 .
纳税人:如果满一年呐?
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。
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 .
纳税人:什么是临时离境?
Taxpayer : what is the meaning of the temporary absence ?
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。
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 .
纳税人:我明白了。