正文

常用商务英语口语学习第267讲:出租业务怎样纳营业税

2013-07-31来源:和谐英语

Update Required To play the media you will need to either update your browser to a recent version or update your Flash plugin.

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。

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。