英語(yǔ)對(duì)話:土地使用權(quán)入股合算嗎？
土地使用權(quán)入股合算嗎?
How do we beneficially employ the right to use land?
納稅人：我們是一家房地產(chǎn)公司，打算與另一家公司合作建房，想了解一下稅收上的政策。
Taxpayer： I am from a company engaged in development of real estate. Recently， we plan cooperate with a foreign company to build housing .I want to know how to pay business tax on it.
稅務(wù)局：能具體介紹你們的方案嗎?
Tax official： can you explain your plan in detail?
納稅人：初步打算由我方出土地使用權(quán)，對(duì)方出資金，建成后對(duì)方給我們一部分房產(chǎn)。
Taxpayer： my company provides the right to use land， my partner invests the money needed. At the end of project， my company will get a part of building.
稅務(wù)局：這意味著你們是以轉(zhuǎn)讓無(wú)形資產(chǎn)換取房屋所有權(quán)。在這種情況下，你們應(yīng)就轉(zhuǎn)讓無(wú)形資產(chǎn)的收入按5%交納營(yíng)業(yè)稅。如果你們將分得的房產(chǎn)再銷(xiāo)售，則須按銷(xiāo)售不動(dòng)產(chǎn)再交一道5%的稅。
Tax official： You mean that your company transfer the right to use land in exchange for the ownership of the housing .in this case， you company will be levied at the rate of 5% on the transfer income. If you want to resell that part of the housing， you will be levied again at 5% on the transfer of immovable property.
納稅人：轉(zhuǎn)讓沒(méi)有按貨幣結(jié)算，怎樣確定應(yīng)稅收入?yún)?
Taxpayer： how do we determine the tax base if the transfer do not conduct in form of currency?
稅務(wù)局：稅務(wù)局可以根據(jù)當(dāng)?shù)氐耐?lèi)價(jià)格或其成本水平來(lái)核定。
Tax official： the tax authority will assess the taxable turnover by reference to the price of similar housing at certain place or to the level of cost of the housing.
納稅人：如果雙方組建合資企業(yè)是否有利吶?
Taxpayer： what will happen if the two companies establish equity joint venture?
稅務(wù)局：你的意思是你公司以土地使用權(quán)入股嗎?
Tax official： do you mean that you count the right as your contribution?
納稅人：對(duì)!
Taxpayer： yes.
稅務(wù)局：要看具體情況。如果風(fēng)險(xiǎn)共擔(dān)，利益共享，則無(wú)形資產(chǎn)入股不納稅。只對(duì)合資企業(yè)的房產(chǎn)銷(xiāo)售征稅。
Tax official： it depends on concrete condition .if your company and your partner share profits， risks， and losses in proportion to respective contribution， the business tax will be exempt when you contribute in form of the right.
納稅人：如果我們不參與管理，只按一定比例或固定數(shù)額提取利潤(rùn)或分配房產(chǎn)吶?
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