税收英语对话：出租业务

 　　出租业务怎样纳营业税？

　　How do we pay business tax in leasing property？

　　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？

　　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。你们租赁什么？

　　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：还没确定。这对纳税有影响吗？

　　Taxpayer： we have not decided² it. Is that important for tax？

　　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。

　　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：您说的机构是指代办处吗？

　　Taxpayer： does the establishment mean the representative office？

　　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。

　　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：明白了。那租赁无形资产呐？

　　Taxpayer： I see. What about the leasing of intangible asset？

　　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。

　　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：其他情况呢？

　　Taxpayer： what you said is important to us， and anything else？

　　税务局：在计算应税收入时要区分融资租赁和经营租赁。

　　Tax official： the tax base depends on the nature of leasing item， the finance leasing and business leasing.

　　纳税人：什么是融资租赁？

　　Taxpayer： what do you mean by the finance leasing？

　　税务局：指被租赁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：经营租赁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！它的全部租赁收入都要计税。

　　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：太谢谢您了！

　　Taxpayer： thank you very much.

1 taxpayer   

n.纳税人

参考例句：

• The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
• The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。

2 decided   

adj.决定了的，坚决的；明显的，明确的

参考例句：

• This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
• There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

3 relevance   

n.中肯，适当，关联，相关性

参考例句：

• Politicians' private lives have no relevance to their public roles.政治家的私生活与他们的公众角色不相关。
• Her ideas have lost all relevance to the modern world.她的想法与现代社会完全脱节。

4 levied   

征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税

参考例句：

• Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
• Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。

5 rental   

n.租赁，出租，出租业

参考例句：

• The yearly rental of her house is 2400 yuan.她这房子年租金是2400元。
• We can organise car rental from Chicago O'Hare Airport.我们可以安排提供从芝加哥奥黑尔机场出发的租车服务。

6 deducting   

v.扣除，减去( deduct的现在分词 )

参考例句：

• Deducting drop size and velocity from circular blood stains. 如何从循环的血液中降低血滴的大小和速度。 来自电影对白
• Ordinary shareholders receive dividend from profit after deducting the preference shares dividend. 普通股股东可获派剩馀的盈利为股息。 来自互联网

7 turnover   

n.人员流动率，人事变动率；营业额，成交量

参考例句：

• The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
• Our turnover actually increased last year.去年我们的营业额竟然增加了。