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税友: 2001年3月,我公司与上海一家公司签订了一份租赁合同,即上海公司承租我公司配齐操作人员的“淮远”号远洋货轮一艘,租期为一年。在这一年当中,上海公司必须在每个季度末向我公司支付2OO万元的固定租赁费。至于操作人员的工资、奖金和轮船修理费则由我方承担。如今,租赁期已满,我方船只和人员均已安全返回。最近,我市地税局的同志在对我公司进行检查时,对我们取得的800万元的远洋货轮租赁费,要求按5％的营业税税率征收营业税(而我们已经同主营业务收入——远洋运输业务一并申报缴纳了3％的营业税)。请问:我们取得的这800万元的收入到底是应该按5％的税率缴纳营业税,还是应该按3％税率缴纳营业税呢?
Tax Friends: In March 2001, our company signed a leasing contract with a Shanghai company, that is, a Shanghai Ocean Shipping Company that rented a “Huayuan” ocean-going cargo ship with a full-service operator of our company for a term of one year. During this year, Shanghai Company must pay our company a fixed rental fee of 2 million yuan at the end of each quarter. As for the operator’s wages, bonuses and ship repair costs borne by us. Today, the lease period is full, and our vessels and personnel have safely returned. Recently, when our city local tax bureau comrades inspected our company, we obtained a business tax of 5 million for the offshore freighter rental fee of 8 million yuan (we have already collected the sales tax from the main business income - the ocean Transportation business together to declare paid 3% sales tax). Excuse me: We have achieved this 800 million income in the end should be based on the tax rate of 5% to pay sales tax, or should be 3% tax rate to pay sales tax?