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 overlapping 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 invoice 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 accrual 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 petroleum 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 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。