What is the definition of International Taxation?

　　什么是國際稅收?

　　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.

　　所謂國際稅收,是指兩個或兩個以上的國家,在對跨國納稅人行使各自的征稅權(quán)力的過程中,所發(fā)生的國家與國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.

　　國際稅收是各國國家稅收在國際范圍內(nèi)的延伸和重疊,既涉及到一國的國家主權(quán)和稅收權(quán)益,又影響到生產(chǎn)要素的國際流動和國際經(jīng)濟的發(fā)展,因此它是國際經(jīng)濟關(guān)系、乃至國際政治關(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)票金額來計算。

　　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.

　　按照公司申報的收入來計算。

　　The duty should be calculated according to the funds output.

　　可以根據(jù)經(jīng)費的支出來計算。

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

　　企業(yè)應(yīng)納稅所得額的計算,原則上以權(quán)責發(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.

　　外國企業(yè)從事合作開采石油資源的,合作者在分得原油時,即為取得收入,其收入額應(yīng)當參照國際市場同類品質(zhì)的原油價進行定期調(diào)整的價格計算。

　　Should a foreign company pay business tax for intangible assets?

　　外企的無形資產(chǎn)要繳稅嗎?

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

　　受讓的無形資產(chǎn),以按照合理的價格實際支付的金額為原價。

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

　　自行開發(fā)的無形資產(chǎn),以開發(fā)過程中發(fā)生的實際支出額為原價。

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

　　如果他在中國居住時間不到一年,那么他所需要繳納的個人所得稅只是他在中國所取得的那份收入。

　　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.

　　如果在中國居住一年以上五年以下,從國外雇主處所取得的收入是免稅的,

　　Is the subsidy liable to personal income tax?

　　津貼需要繳納個人所得稅嗎?

　　The subsidy exceeding the standard must pay personal income tax.

　　超出標準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.

　　只有按照國家統(tǒng)一規(guī)定發(fā)放的補貼、津貼可以免納個人所得稅。