租赁业务是现行营业税中的一个重要应税业务,但并非所有的租赁业务均按“服务业”计征营业税。有的租赁业务按“交通运输业”税目计征,有的按“金融保险业”税目计征,有的按“服务业”税目计征营业税。为了正确计算租赁业务的营业税,笔者现根据不同情况结合实例加以分析说明。 Leasing business is an important taxable business in the current business tax, but not all leasing businesses are subject to “business tax”. Some leasing business according to the “transport” tax items, some according to “financial and insurance” tax items, some according to “service” tax items business tax. In order to correctly calculate the business tax leasing business, the author is now under different circumstances combined with examples to be analyzed.