房屋租赁合同是税务机关征收税款的依据。但合同怎样签,才能使企业的存量资产达到最优组合,又可减轻税收负担,是很有讲究的。例如:某镇红日机械厂因产销不佳、效益低下,欲将厂房、设备一起出租给某企业,商定一年租金共计1400万元。日前,笔者应聘该厂做会计,在充分了解现行税法? Housing lease contract is the tax authorities to collect tax basis. But how to sign the contract, in order to make the enterprise’s stock of assets to achieve the optimal combination, but also reduce the tax burden, is very particular about. For example: a town Hongri Machinery Factory due to poor production and sales, low efficiency, would like to plant, equipment rental to a business together, agreed a total rent of 14 million yuan a year. Recently, I apply for the factory to do accounting, to fully understand the current tax law?