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(guó)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(guó)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(guó)境內(nèi)居住不滿一年的外國(guó)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年起在中國(guó)住滿1年的，境外收入要全部在中國(guó)納稅。不滿1年的，境外收入不納稅；短于90天的，要從新計(jì)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(guó)的公民，如果按兩國(guó)的法律我的境內(nèi)、境外收入都要納稅的話，怎么辦？

　　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(wù)局：您可提供詳細(xì)情況，由兩國(guó)稅務(wù)當(dāng)局協(xié)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(duì)您的解釋很滿意。

　　taxpayer： I appreciate your explanation.