外貿(mào)英語一點通第145期:國際稅收之巧問巧答
什么是國際稅收?
International Taxation refers to the tax distributing relationship 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)利的過程中，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,
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，
but also have influence on the international flow of the agent of production and the international development of economy.
又影響到生產(chǎn)要素的國際流動和國際經(jīng)濟的發(fā)展，
Therefore, it is an essential part of international economic relations, and even international political relations.
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. If the stuff you are bringing is exceeding 100 you have to pay duty.
這要視情況定，你的物品在100美元之內(nèi)是免稅的，如果超過100就要繳稅。
Could you show me your report? It depends.
要看情況，您出示一下發(fā)票嗎?
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 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，以權(quán)責(zé)發(fā)生制為原則。
Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income of the time of the division of the crude oil;
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，
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.
其收入額應(yīng)當(dāng)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。
- 頻道推薦
- |
- 全站推薦
- 推薦下載
- 網(wǎng)站推薦
