What is the definition of International Taxation?
什么是国际税收?
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.
所谓国际税收,是指两个或两个以上的国家,在对跨国纳税人行使各自的征税权力的过程中,所发生的国家与国家之间的税收分配关系。
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.
国际税收是各国国家税收在国际范围内的延伸和重叠,既涉及到一国的国家主权和税收权益,又影响到生产要素的国际流动和国际经济的发展,因此它是国际经济关系、乃至国际政治关系的重要组成部分。
Are the liquor and cigarettes subject to duties?
酒和香烟要缴税吗?
The duty shall be calculated against the invoice value.
税款要根据发票金额来计算。
It depends. You are allowed$100 duty free. lf the stuff you are bringing is exceeding 100 you have to pay duty.
这要视情况而定,你的物品在100美元以内是免税的,如果超过100就要缴税。
Could you show me your receipt? It depends.
要看情况,您能出示一下收据吗?
Could you introduce the business tax payment in a foreign company?
您能帮我介绍一下外企缴纳营业税的情况吗?
The duty should be calculated according to the exact income the company declares.
按照公司申报的收入来计算。
The duty should be calculated according to the funds output.
可以根据经费的支出来计算。
The computation of taxable income of an enterprise shall, in principle,be on an accrual basis.
企业应纳税所得额的计算,原则上以权责发生制为基础。
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.
外国企业从事合作开采石油资源的,合作者在分得原油时,即为取得收入,其收入额应当参照国际市场同类品质的原油价进行定期调整的价格计算。
Should a foreign company pay business tax for intangible assets?
外企的无形资产要缴税吗?
Expenses in connection with the transfer of intangible assets should be fixed according to the actual output,
受让的无形资产,以按照合理的价格实际支付的金额为原价。
Expenses in connection with the development of intangible assets should be fixed according to the actual output during the process of developing.
自行开发的无形资产,以开发过程中发生的实际支出额为原价。
lf he has resided in China for less than l year, he will be subject to tax only on his income sourced from China.
如果他在中国居住时间不到一年,那么他所需要缴纳的个人所得税只是他在中国所取得的那份收入。
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.
如果在中国居住一年以上五年以下,从国外雇主处所取得的收入是免税的,
Is the subsidy liable to personal income tax?
津贴需要缴纳个人所得税吗?
The subsidy exceeding the standard must pay personal income tax.
超出标准的津贴必须要缴纳所得税。
Only the subsidy which is given according to the universal standard of the country is exempt.
只有按照国家统一规定发放的补贴、津贴可以免纳个人所得税。
https://www.unjs.com/