第267天：出租业务怎样纳营业税

　　星级典句：

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

　　能介绍一下租赁业务营业税如何交纳吗?

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

　　能介绍一下租赁业务营业税如何交纳吗?

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

　　如果租赁的是动产，在中国没有机构且它同租赁业务有关系时，你公司才应在中国纳税。

　　第二句:Does the establishment mean the representative office?

　　租赁业务意味着代表处吗?

　　A:What about the leasing of intangible asset?

　　那租赁无形资产呢?

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

　　对无形资产，只要它的使用地在中国，不管有没有在中国有机构，都要交纳营业税。

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

　　不动产也是一样，只要它的坐落地在中国。

　　背诵句型:

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

　　在计算税收时要区融资租赁和经营租赁。

　　What do you mean by the finance leasing?

　　什么是融资租赁?