我的境外收入纳税吗？

　　Do I pay tax on my income sourced from Japan ？

　　纳税人：我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗？

　　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 ？

　　税务局：这取决于您在中国呆多久。

　　Tax official ： well ，it depends on how long you have been in china .

　　纳税人：能详细解释一下吗？

　　Taxpayer ： can you explain it in detail ？

　　税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。

　　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 .

　　纳税人：如果满一年呐？

　　taxpayer if I will have resided in china for a full year ，what will happen ？

　　税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。

　　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 .

　　纳税人：什么是临时离境？

　　Taxpayer ： what is the meaning of the temporary absence ？

　　税务局：指一次性离境不超过30天，多次离境累计不超过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 .

　　纳税人：我明白了。