商贸英语|税收英语对话：境外所得

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^{1 ： 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：这取决于你在中国呆多长时间。

Tax official ： well ，it depends on how long you have been in china .

纳税人：能详细讲解一下吗？

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 inpidual 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：假如满一年呐？

taxpayer if I will have resided in china for a full year ，what will happen ？

税务局：第一，满一年的定义是在一个历年中，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^{2 temporary absence .}

纳税人：什么是临时离境？

Taxpayer ： what is the meaning of the temporary absence ？

税务局：指一次性离境低于30天，多次离境累计低于90天。

Tax official ： the temporary absence means that any inpidual has left china for less than 30 days at a time or for less than 90 days at several times .

纳税人：我了解了。

taxpayer： I see.

税务局：假如住满1年但低于5年，境外收入只就境内支付的部分征税。

Tax official ： any inpidual 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^{3 .}

纳税人：假如超越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状况

Tax official ： it depends on different condition in the sixth year.

纳税人：能讲解一下吗？

Taxpayer ： can you explain it ？

税务局：假如连续在华超越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，假如按两国的法律我的境内、境外收入都要纳税的话，如何解决？

Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do？

税务局：你可提供详情，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：我对你的讲解非常认可。

taxpayer： I appreciate your explanation.