外贸知识

国际商务师业务外语辅导:境外所得

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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。
taxpayer: I see.
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。
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
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 ?
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.
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?
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: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.

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