稅收英語(yǔ)對(duì)話之境外所得
我的境外收入納稅嗎?下面小編給大家講相關(guān)的內(nèi)容，接下來(lái)，小編給大家準(zhǔn)備了稅收英語(yǔ)對(duì)話之境外所得,歡迎大家參考與借鑒。
稅收英語(yǔ)對(duì)話之境外所得
Do I pay tax on my income sourced from Japan ?
納稅人：我是日本ABC公司北京代表處首席代表。請(qǐng)問(wèn)我在日本的收入在中國(guó)納稅嗎?
Taxpayer1 ： 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 ?
稅務(wù)局：這取決于您在中國(guó)呆多久。
Tax official ： well ，it depends on how long you have been in china .
納稅人：能詳細(xì)解釋一下嗎?
Taxpayer ： can you explain it in detail ?
稅務(wù)局：在中國(guó)境內(nèi)居住不滿一年的外國(guó)公民，只就境內(nèi)收入納稅，境外收入不納稅。
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 .
納稅人：如果滿一年吶?
taxpayer if I will have resided in china for a full year ，what will happen ?
稅務(wù)局：首先，滿一年的概念是在一個(gè)歷年中，在境內(nèi)居住滿365天，不扣除臨時(shí)離境天數(shù)。
Tax official ： at first ，the concept of the full year means that anybody have resided in china for full 365 days ， not accounting2 temporary absence .
納稅人：什么是臨時(shí)離境?
Taxpayer ： what is the meaning of the temporary absence ?
稅務(wù)局：指一次性離境不超過(guò)30天，多次離境累計(jì)不超過(guò)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 .
納稅人：我明白了。
taxpayer： I see.
稅務(wù)局：如果住滿1年但不超過(guò)5年，境外收入只就境內(nèi)支付的部分征稅。
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 exempt3 .
納稅人：如果超過(guò)5年吶?
Taxpayer ： if I will have resided in china for more than 5 years ?
稅務(wù)局：那要看你第六年的具體情況
Tax official ： it depends on different condition in the sixth year.
納稅人：能解釋一下嗎?
Taxpayer ： can you explain it ?
稅務(wù)局：如果連續(xù)在華超過(guò)5年，從第6年起在中國(guó)住滿1年的，境外收入要全部在中國(guó)納稅。不滿1年的，境外收入不納稅;短于90天的，要從新計(jì)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.
納稅人：我是日本國(guó)的公民，如果按兩國(guó)的法律我的境內(nèi)、境外收入都要納稅的話，怎么辦?
Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do?
稅務(wù)局：您可提供詳細(xì)情況，由兩國(guó)稅務(wù)當(dāng)局協(xié)商解決。
Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
納稅人：我對(duì)您的解釋很滿意。
taxpayer： I appreciate your explanation.
擴(kuò)展：索賠 Claim
Claims occur frequently in international trade.
國(guó)際貿(mào)易中經(jīng)常發(fā)生索賠現(xiàn)象。
We are now lodging1 a claim with you.
我們現(xiàn)在向貴方提出索賠。
I've heard that you have lodged3 a claim against us.
聽(tīng)說(shuō)你們已經(jīng)向我們提出了索賠。
We've given your claim our careful consideration.
我們已經(jīng)就你們提出的索賠做了仔細(xì)研究。
We lodged a claim with you on fertilizer yesterday.
昨天我們就化肥問(wèn)題向貴方提出索賠。
We filed a claim with(against) you for the shortweight.
關(guān)于短重問(wèn)題，我們已經(jīng)向你方提出索賠。
The Chinese representative and Mr.Bake discussed the claim.
中方代表與貝克先生商談了索賠問(wèn)題。
We have received the letters giving full details of this claim.
我們已經(jīng)收到了內(nèi)容詳盡的索賠信件。
Sometimes the shipping4 company or insurance company is found to be responsible for the claim.
有時(shí)候，船公司或保險(xiǎn)公司應(yīng)負(fù)責(zé)賠償。
Words and Phrases
claim 索賠;賠償;賠償金
compensate5 賠償，補(bǔ)償
to make a (one's) claim 提出索賠
to register a (one's) claim 提出索賠
to file a (one's) claim 提出索賠
to lodge2 a (one's) claim 提出索賠
to raise a (one's) claim 提出索賠
to put in a (one's) claim 提出索賠
to bring up a (one's) claim 提出索賠
to make a claim with (against) sb. 向某方提出索賠
to make a claim for (on)sth. 就某事提出索賠
claims 索賠;債權(quán)
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