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美国CPA:税务英语(四)

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Lessen 4:

How to pay business tax for leasing?

租赁财产怎样纳营业税?

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 organizationsrelated 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 willultimately 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.

New Words

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