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(méi)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(wú)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(wú)形資產(chǎn),只要它的使用地在中國(guó),不管有沒(méi)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?
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