第267天：出租業(yè)務(wù)怎樣納營(yíng)業(yè)稅

　　星級(jí)典句：

　　第一句:Would you help me to know how to pay business tax on leasing property?

　　能介紹一下租賃業(yè)務(wù)營(yíng)業(yè)稅如何交納嗎?

　　A：Would you help me to know how to pay business tax on leasing property?

　　能介紹一下租賃業(yè)務(wù)營(yíng)業(yè)稅如何交納嗎?

　　B:The leasing of movable property, for example, is taxable provided your company has an establishment within China, and bear relevance to the operation.

　　如果租賃的是動(dòng)產(chǎn)，在中國(guó)沒有機(jī)構(gòu)且它同租賃業(yè)務(wù)有關(guān)系時(shí)，你公司才應(yīng)在中國(guó)納稅。

　　第二句:Does the establishment mean the representative office?

　　租賃業(yè)務(wù)意味著代表處嗎?

　　A:What about the leasing of intangible asset?

　　那租賃無形資產(chǎn)呢?

　　B:If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has establishment in China.

　　對(duì)無形資產(chǎn)，只要它的使用地在中國(guó)，不管有沒有在中國(guó)有機(jī)構(gòu)，都要交納營(yíng)業(yè)稅。

　　So is the immovable property. provided the property is located in China.

　　不動(dòng)產(chǎn)也是一樣，只要它的坐落地在中國(guó)。

　　背誦句型:

　　The tax base depends on the nature of leasing item, the finance leasing an business leasing.

　　在計(jì)算稅收時(shí)要區(qū)融資租賃和經(jīng)營(yíng)租賃。

　　What do you mean by the finance leasing?

　　什么是融資租賃?