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Lessen 4: How to pay business tax for leasing?

Lessen 4: How to pay business tax for leasing?

租赁财产怎样纳营业税?

  Dialogue 对话

  Taxpayer: Hello, I am from a for-eign company, would you tell me something about how to pay business tax for leasing?

  Tax official: I'd like to. Can you tell me what kind of property your company wants to lease?

  Taxpayer: We have not decided yet, is that important?

  Tax official: Yes, it is very important. If your company leases movable property and in China sets up organizations related to leasing, your company should pay tax.

  Taxpayer: Do you mean the representative office by organization?

  Tax official: Not only the representative office, it also includes the management and business organization,workingplace and the agent.

  Taxpayer: I see. What about leasing intangible asset?

  Tax official: If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.

  Taxpayer: Any other requirement?

  Tax official: When calculating the taxable income, we should distinguish the financial leasing from the operational leasing.

  Taxpayer: what is the financial leasing?

  Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case, the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).

  Taxpayer: The operational leasing does not involve the ownership, is that right?

  Tax official: Yes.Different from the financial leasing, the whole rental income of the operational leasing is taxable.

  Taxpayer: How about the tax rate?

  Tax official: It is 5%.

  Taxpayer: Thank you very much.



  Vocabulary 词汇

  lease 租赁

  property 财产

  movable property 动产

  set up 设立, 建立

  organization 机构, 团体

  representative office 代表处

  working place 作业场所,生产区域

  agent 代理人

  financial lease 金融租赁

  operational lease 经营租赁

  nature 性质, 特征

  ownership 所有权

  deduct 扣除, 减除

  realcost 实际成本

  involve 涉及



  Translation 中文对照

  第四课: 出租业务怎样纳营业税?

  纳税人: 您好,我是一家外国公司,能介绍一下租赁业务营业税如何交纳吗?

  税务局: 乐意效劳。你们租赁什么? 纳税人: 还没确定。这对纳税有影响吗?

  税务局: 有很大影响。如果租赁的是动产,在中国设有机构且它同租赁业务有关系时,你公司才应在中国纳税。

  纳税人: 您说的机构是指代办处吗?

  税务局: 不仅是代办处,还包括管理和营业机构、作业场所和代理人。

  纳税人: 明白了。那租赁无形资产呐?

  税务局: 对无形资产,只要它的使用地在中国,不管有没有在中国设有机构,都要纳营业税。不动产也一样,只要它的坐落地在中国。

  纳税人: 其他情况呢?

  税务局: 在计算应税收入时要区分融资租赁和经营租赁。

  纳税人: 什么是融资租赁?

  税务局: 指具有融资的性质且出租资产的所有权在租赁到期时转移到承租方的一种租赁。对这种情况,计税收入要按总收入(合价外费用)减去出租资产的实际成本后的余额计算。

  纳税人: 经营租赁不涉及资产的所有权,对吧?

  税务局: 对!它的全部租赁收入都要计税。

  纳税人: 税率是多少?

  税务局: 5%. 纳税人: 太谢谢您了!


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