What is the definition of International Taxation?

　　什么是國(guó)際稅收?

　　International Taxation refers to the tax distributing relationshi among countries when two or more countries are exercising their rights to collect tax from the international tax payers.

　　所謂國(guó)際稅收,是指兩個(gè)或兩個(gè)以上的國(guó)家,在對(duì)跨國(guó)納稅人行使各自的征稅權(quán)力的過(guò)程中,所發(fā)生的國(guó)家與國(guó)家之間的稅收分配關(guān)系。

　　International Taxation is the extension and overlapping of the national taxation. It involves not only national sovereignty and taxation rights and interests of the nations, but also have influence on the international flow of the agent of production and the international development of economy. Therefore, it is an essential part of international economic relations, and even intemational political relations.

　　國(guó)際稅收是各國(guó)國(guó)家稅收在國(guó)際范圍內(nèi)的延伸和重疊,既涉及到一國(guó)的國(guó)家主權(quán)和稅收權(quán)益,又影響到生產(chǎn)要素的國(guó)際流動(dòng)和國(guó)際經(jīng)濟(jì)的發(fā)展,因此它是國(guó)際經(jīng)濟(jì)關(guān)系、乃至國(guó)際政治關(guān)系的重要組成部分。

　　Are the liquor and cigarettes subject to duties?

　　酒和香煙要繳稅嗎?

　　The duty shall be calculated against the invoice value.

　　稅款要根據(jù)發(fā)票金額來(lái)計(jì)算。

　　It depends. You are allowed$100 duty free. lf the stuff you are bringing is exceeding 100 you have to pay duty.

　　這要視情況而定,你的物品在100美元以內(nèi)是免稅的,如果超過(guò)100就要繳稅。

　　Could you show me your receipt? It depends.

　　要看情況,您能出示一下收據(jù)嗎?

　　Could you introduce the business tax payment in a foreign company?

　　您能幫我介紹一下外企繳納營(yíng)業(yè)稅的情況嗎?

　　The duty should be calculated according to the exact income the company declares.

　　按照公司申報(bào)的收入來(lái)計(jì)算。

　　The duty should be calculated according to the funds output.

　　可以根據(jù)經(jīng)費(fèi)的支出來(lái)計(jì)算。

　　The computation of taxable income of an enterprise shall, in principle,be on an accrual basis.

　　企業(yè)應(yīng)納稅所得額的計(jì)算,原則上以權(quán)責(zé)發(fā)生制為基礎(chǔ)。

　　Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.

　　外國(guó)企業(yè)從事合作開(kāi)采石油資源的,合作者在分得原油時(shí),即為取得收入,其收入額應(yīng)當(dāng)參照國(guó)際市場(chǎng)同類品質(zhì)的原油價(jià)進(jìn)行定期調(diào)整的價(jià)格計(jì)算。

　　Should a foreign company pay business tax for intangible assets?

　　外企的無(wú)形資產(chǎn)要繳稅嗎?

　　Expenses in connection with the transfer of intangible assets should be fixed according to the actual output,

　　受讓的無(wú)形資產(chǎn),以按照合理的價(jià)格實(shí)際支付的金額為原價(jià)。

　　Expenses in connection with the development of intangible assets should be fixed according to the actual output during the process of developing.

　　自行開(kāi)發(fā)的無(wú)形資產(chǎn),以開(kāi)發(fā)過(guò)程中發(fā)生的實(shí)際支出額為原價(jià)。

　　lf he has resided in China for less than l year, he will be subject to tax only on his income sourced from China.

　　如果他在中國(guó)居住時(shí)間不到一年,那么他所需要繳納的個(gè)人所得稅只是他在中國(guó)所取得的那份收入。

　　lf he has resided in China for more than l year but less than 5 years,the part paid by a foreign employer outside China is exempt.

　　如果在中國(guó)居住一年以上五年以下,從國(guó)外雇主處所取得的收入是免稅的,

　　Is the subsidy liable to personal income tax?

　　津貼需要繳納個(gè)人所得稅嗎?

　　The subsidy exceeding the standard must pay personal income tax.

　　超出標(biāo)準(zhǔn)的津貼必須要繳納所得稅。

　　Only the subsidy which is given according to the universal standard of the country is exempt.

　　只有按照國(guó)家統(tǒng)一規(guī)定發(fā)放的補(bǔ)貼、津貼可以免納個(gè)人所得稅。