出租业务如何纳营业税？
How do we pay business tax in leasing property？
纳税人：你好，我是一家外国公司，能介绍一下出租业务营业税怎么样交纳吗？
Taxpayer1： excuse me， I am from a foreign company， would you help me to know how to pay business tax on leasing property？
税务局：乐意效劳。你们出租什么？
Tax official： I like to do， but it is hard to say in one word. Can you tell me what kind of property your company wants to lease？
纳税人：还没有确定。这对纳税影响大吗？
Taxpayer： we have not decided2 it. Is that important for tax？
税务局：有非常大影响。假如出租的是动产，在中国设有机构且它同出租业务有关系时，你公司才应在中国纳税。
Tax official： yes， it is the main factor in determining whether your operation is taxable. The leasing of movable property， for example， is taxable provided your company have an establishment within china， and bear relevance3 to the operation .
纳税人：你说的机构是指代办处吗？
Taxpayer： does the establishment mean the representative office？
税务局：不止是代办处，还包含管理和营业机构、作业场合和代理人。
Tax official： not merely the representative office， it also include the establishment of management and business， the site of assignment and agent.
纳税人：了解了。那出租无形资产呐？
Taxpayer： I see. What about the leasing of intangible asset？
税务局：对无形资产，只须它的用法地在中国，不管有没在中国设有机构，都要纳营业税。不动产也一样，只须它的坐落地在中国。
Tax official： if the intangible asset is used in china， the leasing operation is taxable， no matter whether the company has establishment in china .so is the immovable property， provided the property is located in china.
纳税人：其他状况呢？
Taxpayer： what you said is important to us， and anything else？
税务局：在计算应税收入时要区别筹资出租和经营出租。
Tax official： the tax base depends on the nature of leasing item， the finance leasing and business leasing.
纳税人：什么是筹资出租？
Taxpayer： what do you mean by the finance leasing？
税务局：指被出租资产的所有权在出租到期时转移到承租方的一种出租。对这样的情况，计税收入要按总收入减去资产的购置价后的余额计算。
Tax official： it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period. In this case， the business tax is levied4 on the net rental5 amount received after deducting6 the purchase price of the leased asset.
纳税人：经营出租不涉及资产的所有权，对吧？
Taxpayer： the business leasing do not involve the passing of the ownership， is that right？
税务局：对！它的全部出租收入都要计税。
Tax official： yes .so different from the finance leasing situation， the whole rental turnover7 is taxable
纳税人：税率是多少？
Taxpayer： how about the tax rate？
税务局：5%.
Tax official： it is 5%.
纳税人：太谢谢你了！
Taxpayer： thank you very much.
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