2011年10月12日 11时02分，《英语资源网:2012年国际商务师业务英语辅导:出租业务[1]》由出国留学网liuxue86.com英语编辑整理.
of the leasing period. In this case， the business tax is levied on the net rental amount received after deducting 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 turnover 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.
[ 结 束 ]

2011年商务师一次过关秘诀！点击查看>>