我的境外收入納稅嗎？
    Do I pay tax on my income sourced from Japan ？
    納稅人：我是日本ABC公司北京代表處首席代表。請問我在日本的收入在中國納稅嗎？
    Taxpayer ： 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 ？
    稅務(wù)局：這取決于您在中國呆多久。
    Tax official ： well ，it depends on how long you have been in china .
    納稅人：能詳細(xì)解釋一下嗎？
    Taxpayer ： can you explain it in detail ？
    稅務(wù)局：在中國境內(nèi)居住不滿一年的外國公民，只就境內(nèi)收入納稅，境外收入不納稅。
    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 .
    納稅人：如果滿一年吶？
    taxpayer if I will have resided in china for a full year ，what will happen ？
    稅務(wù)局：首先，滿一年的概念是在一個歷年中，在境內(nèi)居住滿365天，不扣除臨時離境天數(shù)。
    Tax official ： at first ，the concept of the full year means that anybody have resided in china for full 365 days ， not accounting temporary absence .
    納稅人：什么是臨時離境？
    Taxpayer ： what is the meaning of the temporary absence ？
    稅務(wù)局：指一次性離境不超過30天，多次離境累計不超過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 .
    納稅人：我明白了。