国家税务总局关于企业租赁经营有关税收问题的通知
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国税发[1997]8号
颁布日期:19970114  实施日期:19970114  颁布单位:国家税务总局

  GuoShuiFa [1997] No.8

  January 14, 1997

  The state and local tax bureaus of various provinces, autonomous1 regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:

  In order to in line with the system reform of the small and medium-sized enterprises and strengthen the collection administration of corporate2 income tax of leasing enterprises, the taxation3 of domestic-funded leasing enterprises should be clarified as follows:

  I. All or parts of enterprises are leased and operated by individual, other enterprises and institutions without changing the name of leasing enterprises and registration4 in industry and commerce of lesser5 enterprise. the lessee6 enterprises that run the business in name of lesser enterprises should be the tax-payers of corporate income tax and levied7 the income tax on all the earnings8 no matter how the business earnings are allotted9 between the lesser and lessee.

  II. All or parts of enterprises leased and operated by individual, other enterprises and institutions, the lessee should register in the industrial and commercial departments again and engage in business in name of lessee. The corporate income tax should be levied on the earnings of the enterprises by the enterprises and units newly registered in the industrial and commercial departments as a taxpayer10.

  III. All the enterprise is leased by another enterprise or unit and registered in the industrial and commercial departments again. The enterprise newly-registered should not establish new enterprise and not enjoy the policy of tax exemption11 that the new enterprise does.



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1 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
2 corporate 7olzl     
adj.共同的,全体的;公司的,企业的
参考例句:
  • This is our corporate responsibility.这是我们共同的责任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。
3 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
4 registration ASKzO     
n.登记,注册,挂号
参考例句:
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号?
5 lesser UpxzJL     
adj.次要的,较小的;adv.较小地,较少地
参考例句:
  • Kept some of the lesser players out.不让那些次要的球员参加联赛。
  • She has also been affected,but to a lesser degree.她也受到波及,但程度较轻。
6 lessee H9szP     
n.(房地产的)租户
参考例句:
  • The lessor can evict the lessee for failure to pay rent.出租人可驱逐不付租金的承租人。
  • The lessee will be asked to fill in a leasing application.租赁人要求填写一张租赁申请。
7 levied 18fd33c3607bddee1446fc49dfab80c6     
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。
8 earnings rrWxJ     
n.工资收人;利润,利益,所得
参考例句:
  • That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
  • Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。
9 allotted 5653ecda52c7b978bd6890054bd1f75f     
分配,拨给,摊派( allot的过去式和过去分词 )
参考例句:
  • I completed the test within the time allotted . 我在限定的时间内完成了试验。
  • Each passenger slept on the berth allotted to him. 每个旅客都睡在分配给他的铺位上。
10 taxpayer ig5zjJ     
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。
11 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
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