在日常税收管征工作中，我们常常会遇到“承包”与“租赁”如何区分的问题。按现行的税收法规规定，属于承包经营上交的“承包费”不是征税的对象，而属于租赁经营上交的“租赁费”则是营业税的征税对象。笔者就日常管征中遇到的几个“承包”与“租赁”难以区分的主要问题... In the daily tax collection and management work, we often encounter the problem of how to distinguish between “contract” and “lease”. According to the current tax laws and regulations, belongs to the contractor to pay the “contract fee” is not the object of taxation, and belongs to the leasing business turned over “rental fee” is the tax object of business tax. I encountered on the day-to-day management of several “contracting” and “leasing” difficult to distinguish the main issues ...