稅收英語對話之境外所得
我的境外收入納稅嗎?下面小編給大家講相關的內容，接下來，小編給大家準備了稅收英語對話之境外所得,歡迎大家參考與借鑑。
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。請問我在日本的收入在中國納稅嗎?
Taxpayer1 ： excuse me ，I am the chief representative office Beijing representative ofice of ABC company in JAPAN question is whether I should pay personal income tax on my income sourced from Japan ?
稅務局：這取決於您在中國呆多久。
Tax official ： well ，it depends on how long you have been in china .
納稅人：能詳細解釋一下嗎?
Taxpayer ： can you explain it in detail ?
稅務局：在中國境內居住不滿一年的外國公民，只就境內收入納稅，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 ?
稅務局：首先，滿一年的概念是在一個歷年中，在境內居住滿365天，不扣除臨時離境天數。
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：什麼是臨時離境?
Taxpayer ： what is the meaning of the temporary absence ?
稅務局：指一次性離境不超過30天，多次離境累計不超過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.
稅務局：如果住滿1年但不超過5年，境外收入只就境內支付的部分徵稅。
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5年吶?
Taxpayer ： if I will have resided in china for more than 5 years ?
稅務局：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 ?
稅務局：如果連續在華超過5年，從第6年起在中國住滿1年的，境外收入要全部在中國納稅。不滿1年的，境外收入不納稅;短於90天的，要從新計算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：我是日本國的公民，如果按兩國的法律我的境內、境外收入都要納稅的話，怎麼辦?
Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do?
稅務局：您可提供詳細情況，由兩國稅務當局協商解決。
Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
納稅人：我對您的解釋很滿意。
taxpayer： I appreciate your explanation.
擴展：索賠 Claim
Claims occur frequently in international trade.
國際貿易中經常發生索賠現象。
We are now lodging1 a claim with you.
我們現在向貴方提出索賠。
I've heard that you have lodged3 a claim against us.
聽說你們已經向我們提出了索賠。
We've given your claim our careful consideration.
我們已經就你們提出的索賠做了仔細研究。
We lodged a claim with you on fertilizer yesterday.
昨天我們就化肥問題向貴方提出索賠。
We filed a claim with(against) you for the shortweight.
關於短重問題，我們已經向你方提出索賠。
The Chinese representative and discussed the claim.
中方代表與貝克先生商談了索賠問題。
We have received the letters giving full details of this claim.
我們已經收到了內容詳盡的索賠信件。
Sometimes the shipping4 company or insurance company is found to be responsible for the claim.
有時候，船公司或保險公司應負責賠償。
Words and Phrases
claim 索賠;賠償;賠償金
compensate5 賠償，補償
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
