国际商务师业务外语辅导：境外所得

我的境外收入纳税吗？
Do I pay tax on my income sourced from Japan ？
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？
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 ？
税务局：这取决于您在中国呆多久。
Tax official ： well ，it depends on how long you have been in china .
纳税人：能详细解释一下吗？
Taxpayer ： can you explain it in detail ？
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。
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 .
纳税人：如果满一年呐？
taxpayer if I will have resided in china for a full year ，what will happen ？
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。
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 .
纳税人：什么是临时离境？
Taxpayer ： what is the meaning of the temporary absence ？
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。
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 .
纳税人：我明白了。
taxpayer： I see.
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。
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 .
纳税人：如果超过5年呐？
Taxpayer ： if I will have resided in china for more than 5 years ？
税务局：那要看你第六年的具体情况
Tax official ： it depends on different condition in the sixth year.
纳税人：能解释一下吗？
Taxpayer ： can you explain it ？
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。
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.
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？
Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do？
税务局：您可提供详细情况，由两国税务当局协商解决。
Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
纳税人：我对您的解释很满意。
taxpayer： I appreciate your explanation.