学习啦 美婷 2020-04-21 12:02:00
Do I pay tax on my income sourced from Japan ?
Taxpayer1 ： 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 ?
Tax official ： well ，it depends on how long you have been in china .
Taxpayer ： can you explain it in detail ?
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 .
taxpayer if I will have resided in china for a full year ，what will happen ?
Tax official ： at first ，the concept of the full year means that anybody have resided in china for full 365 days ， not accounting2 temporary absence .
Taxpayer ： what is the meaning of the temporary absence ?
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 .
taxpayer： I see.
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 exempt3 .
Taxpayer ： if I will have resided in china for more than 5 years ?
Tax official ： it depends on different condition in the sixth year.
Taxpayer ： can you explain it ?
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.
Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do?
Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .
taxpayer： I appreciate your explanation.
Claims occur frequently in international trade.
We are now lodging1 a claim with you.
I've heard that you have lodged3 a claim against us.
We've given your claim our careful consideration.
We lodged a claim with you on fertilizer yesterday.
We filed a claim with(against) you for the shortweight.
The Chinese representative and Mr.Bake discussed the claim.
We have received the letters giving full details of this claim.
Sometimes the shipping4 company or insurance company is found to be responsible for the claim.
Words and Phrases
to make a (one's) claim 提出索赔
to register a (one's) claim 提出索赔
to file a (one's) claim 提出索赔
to lodge2 a (one's) claim 提出索赔
to raise a (one's) claim 提出索赔
to put in a (one's) claim 提出索赔
to bring up a (one's) claim 提出索赔
to make a claim with (against) sb. 向某方提出索赔
to make a claim for (on)sth. 就某事提出索赔