商務英語天天說 第267天:出租業(yè)務怎樣納營業(yè)稅

[by:可可英語～www.kekenet.com] [00:01.14]Would you help me to know how to pay business tax on leasing property? 能介紹一下租賃業(yè)務營業(yè)稅如何交納嗎？ [00:06.46]Would you help me to know how to pay business tax on leasing property? 能介紹一下租賃業(yè)務營業(yè)稅如何交納嗎？ [00:11.39]The leasing of movable property,for example,is taxable provided your company has an establishment within China,and bear relevance to the operation. 如果租賃的是動產(chǎn)，在中國沒有機構(gòu)且它同租賃業(yè)務有關系時，你公司才應在中國納稅。 [00:24.36]Does the establishment mean the representative office? 租賃業(yè)務意味著代表處嗎？ [00:29.03]A:What about the leasing of intangible asset? 那租賃無形資產(chǎn)呢？ [00:33.29]If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has establishment in China. 對無形資產(chǎn)，只要它的使用地在中國，不管有沒有在中國有機構(gòu)，都要交納營業(yè)稅。 [00:43.27]So is the immovable property.provided the property is located in China. 不動產(chǎn)也是一樣，只要它的坐落地在中國。

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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)務營業(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)務營業(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.

如果租賃的是動產(chǎn)，在中國沒有機構(gòu)且它同租賃業(yè)務有關系時，你公司才應在中國納稅。

第二句:Does the establishment mean the representative office?

租賃業(yè)務意味著代表處嗎?

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.

對無形資產(chǎn)，只要它的使用地在中國，不管有沒有在中國有機構(gòu)，都要交納營業(yè)稅。

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

不動產(chǎn)也是一樣，只要它的坐落地在中國。

背誦句型:

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

在計算稅收時要區(qū)融資租賃和經(jīng)營租賃。

What do you mean by the finance leasing?

什么是融資租賃?