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税务英语二十课 (十)

来源:鸿运国际pt客户端下载    发布时间:2013-05-06 18:32:40
 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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