A: This is the Foreign. What can I do for you?
你好，这里是国际税务所，请问有什么帮助的吗?
B: This is Tom Black and I am from England. I have something to inquire about the income tax.
我是来自于英格兰的汤姆·布莱克，我想咨询一些关于个人所得税的问题。
A: Sure, go ahead.
好的，请说。
B: Here's the thing. I am a sales representative in China and my company is based on my income in England?
事情是这样的，我是我们公司在中国的销售代表，我们公司总部设在英格兰。那么请问一下我需要交纳个人所得税吗?
A: Well, it depends.
这得根据不同情况而定。
B: On what?
那么是根据什么情况呢?
A: It depends on how many years you have been in China.
是根据你在中国居住的时间的长短而定的。
B: Well, I have been in China for only six months.
我刚刚到中国六个月。
A: You are quite welcome. Bye.
很高兴为您效劳，再见。
“be subject to”意为“受……的控制”。例如：The above offer is made without engagement and all order will be subject to our written acceptance. 以上报盘为虚盘(无约束力)，所有订货将以我方书面接受为准。
