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.
Vocabulary 词汇
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
working place 作业场所，生产区域
agent 代理人
financial lease 金融租赁
operational lease 经营租赁
nature 性质， 特征
ownership 所有权
deduct 扣除， 减除
realcost 实际成本
involve 涉及
Translation 中文对照
第四课： 出租业务怎样纳营业税？
纳税人： 您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗？
税务局： 乐意效劳。你们租赁什么？ 纳税人： 还没确定。这对纳税有影响吗？
税务局： 有很大影响。如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。
纳税人： 您说的机构是指代办处吗？
税务局： 不仅是代办处，还包括管理和营业机构、作业场所和代理人。
纳税人： 明白了。那租赁无形资产呐？
税务局： 对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。不动产也一样，只要它的坐落地在中国。
纳税人： 其他情况呢？
税务局： 在计算应税收入时要区分融资租赁和经营租赁。
纳税人： 什么是融资租赁？
税务局： 指具有融资的性质且出租资产的所有权在租赁到期时转移到承租方的一种租赁。对这种情况，计税收入要按总收入（合价外费用）减去出租资产的实际成本后的余额计算。
纳税人： 经营租赁不涉及资产的所有权，对吧？
税务局： 对！它的全部租赁收入都要计税。
纳税人： 税率是多少？
税务局： 5%. 纳税人： 太谢谢您了！
Lessen 5: How do we beneficially invest the land-use right？
怎样投资土地使权才合算？
Dialogue 对话
Taxpayer: Our company is engaged in development of real estate. Recently, we planed to cooperate with another company to build houses. I would like to know something about paying business tax forit.
Tax official: Can you explain your plan in detail?
Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project, my company will get a part of the houses.
Tax official: This means that your company exchanges the land- use right for the ownership of the houses. In this case, for transfering the intangible asset, your company should pay business tax, equal to 5% of the transfering income. If you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property.
Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?
Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.
Taxpayer: Will it be profitable if the two companies establish joint venture?
Tax official: Do you mean that you invest the right as your shares in the joint venture?
Taxpayer: Yes.
Tax official: It depends.If your company and your partner share profits, risks and losses in proportion to respective shares, you do not pay business tax for the transfer of intangible asset. The joint venture will pay the business tax and the land appreciation tax on selling houses.
Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount, should we pay tax？
Tax official: In this case, your company is not considered as real contribution, so you should pay tax as the above.
Taxpayer: It looks like more beneficial that we establish the formal stock company.
Tax official: It is up to you.
Vocabulary 词汇
cooperate 合作， 协力， 相配合
in detail 仔细， 详细
the land appreciation tax（LAT） 土地增值税
refer to 根据， 参考
joint venture 合资企业
share 股份 （名词） 分担， 分享 （动词）
proportion 比例
in proportion to 按……的比例
respective 各自的， 个别的
involve 使卷入， 使参与
dividend 股息， 资本红利
solid 固定的
contribution 出资入股
as the above 如上所述
stock company 股份公司
Translation 中文对照
第五课：怎样投资土地使用权才合算吗？
纳税人： 我们是一家房地产公司，打算与另一家公司合作建房，想了解一下税收上的政策。
税务局： 能具体介绍你们的方案吗？
纳税人： 初步打算由我方出土地使用权，对方出资金，建成后对方给我们一部分房产。
税务局： 这意味着你们是以转让无形资产换取房屋所有权。在这种情况下，你们应就转让无形资产的收入按5%交纳营业税。如果你们将分得的房产再销售，则须按销售不动产再交营业税和土地增值税。
纳税人： 转让没有按货币结算，怎样确定应税收入呢？
税务局： 税务局可以根据当地的同类价格或其成本水平来核定。
纳税人： 如果双方组建合资企业是否有利呐？
税务局： 你的意思是你公司以土地使用权入股吗？
纳税人： 对！ 税务局： 要看具体情况。如果风险共担，利益共享，则无形资产入股不纳税。只对合资企业的房产销售征收营业税和土地增值税。
纳税人： 如果我们不参与管理，只按一定比例或固定数额提取利润或分配房产呢？
税务局： 那就不能视同真正的入股，还要按前面所说的纳税。
纳税人： 看起来朝着组建正规的股份公司比较有利。
税务局： 那要由你们自己来决定。
Lessen 6: How to pay taxes for the transfer of equity？
股权转让怎么纳税？
Dialogue 对话
Taxpayer: Hello, may I ask you a question？
Taxofficial: You are Welcome.
Taxpayer: Well,we are planning to combine with another foreign company, and I want to know how my company should pay business tax on the transfer of equity.
Tax official: It will depend on the way that the equity came into being.
Taxpayer: I do not understand it.
Taxofficial: Well,as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.
Taxpayer: Can you explain the other two cases in detail？
Taxofficial: There are different tax treatments in these two cases. For the first case,it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
Taxpayer: How about the second case？
Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not.
Taxpayer: If it is for free, how do we determine the taxable income？
Taxofficial: The taxation bureau will assess and determine it.
Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer？