商務英語天天說 第267天:出租業務怎樣納營業稅
星級典句：
第一句:Would you help me to know how to pay business tax on leasing property?
能介紹一下租賃業務營業稅如何交納嗎？
A：Would you help me to know how to pay business tax on leasing property?
能介紹一下租賃業務營業稅如何交納嗎？
B:The leasing of movable property,for example,is taxable provided your company has an establishment within China,and bear relevance to the operation.
如果租賃的是動產，在中國沒有機構且它同租賃業務有關係時，你公司才應在中國納稅。
第二句:Does the establishment mean the representative office?
租賃業務意味着代表處嗎？
A:What about the leasing of intangible asset?
那租賃無形資產呢？
B:If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has establishment in China.
對無形資產，只要它的使用地在中國，不管有沒有在中國有機構，都要交納營業稅。
So is the immovable ided the property is located in China.
不動產也是一樣，只要它的坐落地在中國。
背誦句型:
The tax base depends on the nature of leasing item,the finance leasing an business leasing.
在計算稅收時要區融資租賃和經營租賃。
What do you mean by the finance leasing?
什麼是融資租賃？
