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Chinese to German - Standard rate: 0.10 GBP per character / 60 GBP per hour
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Sample translations submitted: 1
Chinese to English: China Foreign-related Tax Law Detailed field: Law: Taxation & Customs
Source text - Chinese 二，个人所得税的纳税人和征收范围
按照属人主义和属地主义相结合的原则确定税收管辖权是世界各国的通行做法，我国参照了这一做法，根据这一原则确立的个人所得税纳税人和征收范围如下：
（一）居民纳税人
在我国境内有住所或者无住所，但在境内居住满一年的个人，从中国境内和境外取得的应税所得，原则上皆应依法交纳个人所得税。不过在我国境内居住一年以上但未超过五年的个人（即非长期的外籍居民），其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司，企业以及其他经济组织或者个人支付的部分缴纳个人所得税；而在中国境内和境外的全部所得缴纳个人所得税。
根据以上规定，海外游子，只要在境内仍有住所，或外籍来宾，只要在中国境内居住满一年以上，均受到中国居民税收管辖权的管辖。
（二）非居民纳税人
在我国境内无住所又不居住，或者无住所而在境内居住不满一年的个人，只就从中国境内取得的所得，向中国政府交纳所得税。从中国境内取得的所得，是指来源于中国境内的收入，而不论支付地点是否在中国境内。当然，大部分来源于中国的收入都在中国境内支付；但也有一部分收入虽来源于中国，却可能并不在中国境内支付。例如：某一外国人在我国境内提供劳务而取得的劳务报酬，外国人许可专利权在中国境内使用而取得的特许权使用费，由中国某公司支付个外国人的利息或股息等，都可能在中国境外支付。尽管如此，它们仍然被认定是来源于中国境内的所得，从而向中国政府缴纳个人所得税。
Translation - English 2. Individuals subject to income tax and the scope of levy
The global and territorial tax jurisdictions are internationally accepted principles. Individual income taxpayers and the scope of levy conform to those principles and are as follows:
(1) Residential taxpayers
Individuals with a domicile in China or individuals with no domicile in China but who have been living within China for one year shall in accordance with the law pay individual income tax on their worldwide income. Individuals, however, who have been living within China for more than one year but have not exceeded five years (namely short-term foreign residents) and whose income derived from sources outside China shall solely pay the part of the individual income tax on income paid by Chinese domestic companies, enterprises and other economic organisations as ratified by the State Taxation Administration.
According to the aforementioned regulations overseas travellers are equally included within the jurisdiction of China’s residential taxation.
(2) Non-residential taxpayers
Individuals who are neither residents nor have a domicile in China and individuals who have neither a domicile in China nor have been living in the country for one year shall only pay income tax on income received inside China to the Chinese government. The income received within China refers to income derived from sources within China regardless of the place of payment. Of course most income derived from sources within China is paid inside China. Nevertheless there are exceptions to the aforementioned fact. E.g.: A foreigner who is remunerated for his/her work offered in China is subject to China’ patent rights for foreigners and shall therefore receive royalties. Dividends or interest disbursed to foreign individuals by a Chinese company can all be paid outside China，but it is still income derived from sources within China. Consequently individual income tax shall be paid to the Chinese government.
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Translation education
Master's degree - University of Leeds
Experience
Years of experience: 20. Registered at ProZ.com: Feb 2006.
Chinese to English (University of Leeds) English to German (University of Leeds) German to English (University of Leeds) Chinese to German (Taiwan: Fu-jen Catholic University)
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Software
Microsoft Excel, Microsoft Word, Powerpoint, Trados Studio, Wordfast
I am an experienced marketing analyst and top-notch linguist working with English, German, Chinese, Japanese, Spanish and Hebrew. My aim is to promote mutual understanding between diverse cultures and communicate thoughts, ideas and intentions. I am very quick in acquiring knowledge and I have excellent presentation and organisational skills.
I have been managing multilingual international online campaigns (SEM, SEO) and translation/localization projects for clients like Hilton, Qatar Airways, LinkedIn, Airpush etc
Keywords: chinese translation, german translation, english translation, chinese to german translation, chinese to english translation, chinese linguistics, linguistics consulting, linguistic consulting, language analysis, chinese interpretation. See more.chinese translation, german translation, english translation, chinese to german translation, chinese to english translation, chinese linguistics, linguistics consulting, linguistic consulting, language analysis, chinese interpretation, chinese german translation
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