外貿(mào)英語(yǔ)一點(diǎn)通第145期:國(guó)際稅收之巧問(wèn)巧答

[00:00:01]What is the definition of International Taxation? 什么是國(guó)際稅收？ [00:04:04]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(guó)際稅收，是指兩個(gè)或兩個(gè)以上的國(guó)家，在對(duì)跨國(guó)納稅人行使各自的征稅權(quán)利的過(guò)程中，所發(fā)生的國(guó)家與國(guó)家之間的稅收分配關(guān)系。 [00:15:36]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, 國(guó)際稅收是各國(guó)國(guó)家稅收在國(guó)際范圍內(nèi)的延伸和重疊，既涉及到一國(guó)的國(guó)家主權(quán)和稅收權(quán)益， [00:26:03]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(guó)際流動(dòng)和國(guó)際經(jīng)濟(jì)的發(fā)展， [00:33:09]Therefore, it is an essential part of international economic relations, and even international political relations. 因此它是國(guó)際經(jīng)濟(jì)關(guān)系、乃至國(guó)際政治關(guān)系的重要組成部分。 [00:43:34]Are the liquor and cigarettes subject to duties? 酒和香煙要繳稅嗎？ [00:46:57]The duty shall be calculated against the invoice value. 稅款要根據(jù)發(fā)票金額來(lái)計(jì)算。 [00:50:07]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(guò)100就要繳稅。 [00:57:25]Could you show me your report? It depends. 要看情況，您出示一下發(fā)票嗎？ [01:00:37]Could you introduce the business tax payment in a foreign company? 您能幫我介紹一下外企繳納營(yíng)業(yè)稅的情況嗎？ [01:08:30]The duty should be calculated accroding to the exact income the company declares. 按照公司申報(bào)的收入來(lái)計(jì)算。 [01:16:07]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(jì)算，以權(quán)責(zé)發(fā)生制為原則。 [01:24:47]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(guó)企業(yè)從事合作開采石油資源的，合作者在分得原油時(shí)，即為取得收入， [01:37:31]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(guó)際市場(chǎng)同類品質(zhì)的原油價(jià)進(jìn)行定期調(diào)整的價(jià)格計(jì)算。

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