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稅收英語對(duì)話：境外所得
我的境外收入納稅嗎？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)問我在日本的收入在中國納稅嗎？
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 ？
稅務(wù)局：這取決于您在中國呆多久。
Tax official ： well ，it depends on how long you have been in china .
納稅人：能詳細(xì)解釋一下嗎？
Taxpayer ： can you explain it in detail ？
稅務(wù)局：在中國境內(nèi)居住不滿一年的外國公民，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 accounting 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30天，多次離境累計(jì)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(wù)局：如果住滿1年但不超過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 exempt .
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(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5年，從第6
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