外贸口语一点通第145期:国际税收之巧问巧答

 　　What is the definition of International Taxation¹?

　　什么是国际税收？

　　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.

　　所谓国际税收，是指两个或两个以上的国家，在对跨国纳税人行使各自的征税权利的过程中，所发生的国家与国家之间的税收分配关系。

　　International Taxation is the extention and overlapping² of the national taxation. It involves not only national sovereignty and taxation rights and interests of the nations,

　　国际税收是各国国家税收在国际范围内的延伸和重叠，既涉及到一国的国家主权和税收权益，

　　but also have influence on the international flow of the agent of production and the international development of economy.

　　又影响到生产要素的国际流动和国际经济的发展，

　　Therefore, it is an essential part of international economic relations, and even international political relations.

　　因此它是国际经济关系、乃至国际政治关系的重要组成部分。

　　Are the liquor and cigarettes subject to duties?

　　酒和香烟要缴税吗？

　　The duty shall be calculated against the invoice³ value.

　　税款要根据发票金额来计算。

　　It depends. You are allowed $100 duty free. If the stuff you are bringing is exceeding 100 you have to pay duty.

　　这要视情况定，你的物品在100美元之内是免税的，如果超过100就要缴税。

　　Could you show me your report? It depends.

　　要看情况，您出示一下发票吗？

　　Could you introduce the business tax payment in a foreign company?

　　您能帮我介绍一下外企缴纳营业税的情况吗？

　　The duty should be calculated accroding to the exact income the company declares.

　　按照公司申报的收入来计算。

　　The computation of taxable income of an enterprise shall, in principle, be on an accrual⁴ basis.

　　企业应纳税所得额的计算，以权责发生制为原则。

　　Where foreign enterprises are engaged in the co-operative exploration of petroleum⁵ resources, the partners thereto shall be deemed to receive income of the time of the division of the crude oil;

　　外国企业从事合作开采石油资源的，合作者在分得原油时，即为取得收入，

　　the amount of income shall be computed⁶ according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.

　　其收入额应当参照国际市场同类品质的原油价进行定期调整的价格计算。

1 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 overlapping   

adj./n.交迭（的）

参考例句：

• There is no overlapping question between the two courses. 这两门课程之间不存在重叠的问题。
• A trimetrogon strip is composed of three rows of overlapping. 三镜头摄影航线为三排重迭的象片所组成。

3 invoice   

vt.开发票；n.发票，装货清单

参考例句：

• The seller has to issue a tax invoice.销售者必须开具税务发票。
• We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。

4 accrual   

n.获利；利息；自然增长；自然增长物

参考例句：

• But these accrual run a system and give due effectiveness without play. 但这些收益治理系统并没有发挥出应有的效用。 来自互联网
• Article 5 The company employ the Accrual Basis Accounting principle. 第五条本企业应当根据权责发生制的原则记账。 来自互联网

5 petroleum   

n.原油，石油

参考例句：

• The Government of Iran advanced the price of petroleum last week.上星期伊朗政府提高了石油价格。
• The purpose of oil refinery is to refine crude petroleum.炼油厂的主要工作是提炼原油。

6 computed   

adj.[医]计算的，使用计算机的v.计算，估算( compute的过去式和过去分词 )

参考例句：

• He computed that the project would take seven years to complete. 他估计这项计划要花七年才能完成。 来自《简明英汉词典》
• Resolving kernels and standard errors can also be computed for each block. 还可以计算每个块体的分辨核和标准误差。 来自辞典例句