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Should l pay tax on my income from oversea?

Lessen 10: Should l pay tax on my income from oversea?

我的境外收入纳税吗?

  Dialogue 对话

  Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?

  Tax official: Well,it depends on how long you have been in China.

  Taxpayer: can you explain it in detail?

  Tax official: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on.

  Taxpayer: What will happen if one have resided in China for a full year?

  Tax official: First,the concept of one full year is that one has resided in China for full 365 days, not deducting temporary exit.

  Taxpayer: What is the meaing of the temporary exit?

  Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.

  Taxpayer: I see.

  Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.

  Taxpayer: What if I have resided in China for more than 5 years?

  Tax official: It depends on different conditions in the sixth year.

  Taxpayer: Can you explain it?

  Tax official: If you have resided in China for another full year after 5 successive full years,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days,the period of five year will be recounted.

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

  Tax official: In this case,you should provide the detailed information and rely on the negotiation made by the two countries.

  Taxpayer: I appreciate your explanation. Thank you.



  Vocabulary 词汇

  chiefrepresentatlve 首席代表

  domestic 国内的,境内的

  reside 居留,居住

  deduct 扣除

  temporary 临时的,暂时的

  exit 离境

  successive 连续的

  nationality 国籍

  appreciate 感激,重视

  negotiation 协商,商议,谈判



  Translation 中文对照

  第十课:我的境外收入纳税吗?

  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?

  税务局: 这取决 于您在中国呆多久。

  纳税人: 能详细解释一下吗?

  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。

  纳税人: 如果满一年呐?

  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。

  纳税人: 什么是临时离境? 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。

  纳税人: 我明白了。

  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。

  纳税人: 如果超过5年呐?

  税务局: 那要示第6年的具体情况而言。

  纳税人: 能说得详细些吗?

  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。

  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?

  税务局: 您可提供详细情况,由两国 税务当局协商解决。

  纳税人: 我对您的解释很满意。


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