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一、关于外商投资企业租用场地缴纳 土地使用费列支的问题 外商投资企业租用厂房、场地、饭店、宾馆、招待所等作为生产、经营场所,其土地使用费应由出租方依照有关规定缴纳,并作为确定场地租金的组成因素。作为承租方的外商投资企业直接向有关部门支付的土地使用费,应转作出租方的支出项目,由出租方开具相应的租金收入发票,承租方依据租金收入发票所列的场地租金数额在税前扣除。(引自国家税务总局国税函发[1994]080号)
I. Issues Concerning the Disposal of Land Use Fees for Foreign-invested Enterprises Leasing Venues Foreign-invested enterprises rent factories, venues, restaurants, guest houses and guest houses as production and business premises, and their land use fees shall be paid by the lessor in accordance with the relevant provisions and As a component of rent to determine the venue. The land-use fee directly paid by the foreign-invested enterprise as the lessee to the relevant department shall be transferred to the lessor’s expense item, and the lessor shall issue the corresponding invoice of rent income. The lessee shall pay the rent according to the rent of the venue listed in the rental income invoice Deducted before. (Quoted from State Administration of Taxation Guo Shui Han [1994] No. 080)