涉税英语(个人所得税)

Should I pay tax on my income from oversea？

　　Taxpayer： Excuse me， I am the chief representative of the Beijng office of American ABC company. My question is whether I should pay personal income tax on my income from America. Tax official： Well， it depends on how long you have been in China. Taxpayer： Can you explain it in detail？

　　Tax official： Any individual who has resided in China for less than one year will only need to pay tax on his domestic income. Income from oversea will not be taxed on. Taxpayer： What will happen if one have resided in China for a full year？

　　Tax official： First， the concept of one full year is that one has resided in China for full 365 days， not deducting temporary exit. Taxpayer： What is the meaning of the temporary exit？

　　Tax official： The temporary exit means that any individual has left China for less than 30 days one time and for less than 90 days altogether. Taxpayer： I see.

　　（to be continued）

　　[New Words] chief representative首席代表domestic国内的，境内的reside居留，居住deduct扣留temporary临时的，暂时的exit离境

　　[中文对照]我的境外收入纳税吗？

　　纳税人：我是美国ABC公司北京代表处首席代表。请问我在美国的收入在中国纳税吗？

　　税务局：这得取决于您在中国呆多久。

　　纳税人：能详细解释一下吗？

　　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。

　　纳税人：如果满一年呢？

　　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。

　　纳税人：什么是临时离境？

　　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。

　　纳税人：我明白了。