出租業(yè)務(wù)怎樣納營業(yè)稅？

　　How do we pay business tax in leasing property？

　　納稅人：您好，我是一家外國公司，能介紹一下租賃業(yè)務(wù)營業(yè)稅如何交納嗎？

　　Taxpayer： excuse me， I am from a foreign company， would you help me to know how to pay business tax on leasing property？

　　稅務(wù)局：樂意效勞。你們租賃什么？

　　Tax official： I like to do， but it is hard to say in one word. Can you tell me what kind of property your company wants to lease？

　　納稅人：還沒確定。這對納稅有影響嗎？

　　Taxpayer： we have not decided it. Is that important for tax？

　　稅務(wù)局：有很大影響。如果租賃的是動產(chǎn)，在中國設(shè)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)在中國納稅。

　　Tax official： yes， it is the main factor in determining whether your operation is taxable. The leasing of movable property， for example， is taxable provided your company have an establishment within china， and bear relevance to the operation .

　　納稅人：您說的機(jī)構(gòu)是指代辦處嗎？

　　Taxpayer： does the establishment mean the representative office？

　　稅務(wù)局：不僅是代辦處，還包括管理和營業(yè)機(jī)構(gòu)、作業(yè)場所和代理人。

　　Tax official： not merely the representative office， it also include the establishment of management and business， the site of assignment and agent.

　　納稅人：明白了。那租賃無形資產(chǎn)吶？

　　Taxpayer： I see. What about the leasing of intangible asset？

　　稅務(wù)局：對無形資產(chǎn)，只要它的使用地在中國，不管有沒有在中國設(shè)有機(jī)構(gòu)，都要納營業(yè)稅。不動產(chǎn)也一樣，只要它的坐落地在中國。

　　Tax official： if the intangible asset is used in china， the leasing operation is taxable， no matter whether the company has establishment in china .so is the immovable property， provided the property is located in china.

　　納稅人：其他情況呢？

　　Taxpayer： what you said is important to us， and anything else？

　　稅務(wù)局：在計(jì)算應(yīng)稅收入時(shí)要區(qū)分融資租賃和經(jīng)營租賃。

　　Tax official： the tax base depends on the nature of leasing item， the finance leasing and business leasing.

　　納稅人：什么是融資租賃？

　　Taxpayer： what do you mean by the finance leasing？

　　稅務(wù)局：指被租賃資產(chǎn)的所有權(quán)在租賃到期時(shí)轉(zhuǎn)移到承租方的一種租賃。對這種情況，計(jì)稅收入要按總收入減去資產(chǎn)的購置價(jià)后的余額計(jì)算。

　　Tax official： it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period. In this case， the business tax is levied on the net rental amount received after deducting the purchase price of the leased asset.

　　納稅人：經(jīng)營租賃不涉及資產(chǎn)的所有權(quán)，對吧？

　　Taxpayer： the business leasing do not involve the passing of the ownership， is that right？

　　稅務(wù)局：對！它的全部租賃收入都要計(jì)稅。

　　Tax official： yes .so different from the finance leasing situation， the whole rental turnover is taxable

　　納稅人：稅率是多少？

　　Taxpayer： how about the tax rate？

　　稅務(wù)局：5%.

　　Tax official： it is 5%.

　　納稅人：太謝謝您了！

　　Taxpayer： thank you very much.