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眾眾網(wǎng)全國頁 BEC商務(wù)英語考試話題總結(jié):出租業(yè)務(wù)怎樣納營業(yè)稅

BEC商務(wù)英語考試話題總結(jié):出租業(yè)務(wù)怎樣納營業(yè)稅

來源:網(wǎng)友投稿 時間:2020-02-15

BEC商務(wù)英語考試話題總結(jié)

  容,盡在新東BEC商務(wù)英語頻道!

  BEC商務(wù)英語經(jīng)典句:

  第*句:Would you help me to know how to pay business tax on leasing property?

  能介紹一下租賃業(yè)務(wù)營業(yè)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(yè)務(wù)營業(yè)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(chǎn),在中國沒有機(jī)構(gòu)且它同租賃業(yè)務(wù)有關(guān)系時,你公司才應(yīng)在中國納稅。

  第二句:Does the establishment mean the representative office?

  租賃業(yè)務(wù)意味著代表處嗎?

  A:What about the leasing of intangible asset?

  那租賃無形資產(chǎn)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(chǎn),只要它的使用地在中國,不管有沒有在中國有機(jī)構(gòu),都要交納營業(yè)稅。

  So is the immovable property.provided the property is located in China.

  不動產(chǎn)也是一樣,只要它的坐落地在中國。

  BEC背誦句型:

  The tax base depends on the nature of leasing item,the finance leasing an business leasing.

  在計(jì)算稅收時要區(qū)融資租賃和經(jīng)營租賃。

  What do you mean by the finance leasing?

  什么是融資租賃?

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