租赁贸易作为一项经济业务,有一个业务活动的过程,在这个过程中包括出租、承租、转租和使用等环节。每一个环节都会形成经济上的收入和收益,对这些收入和收益要不要徵税,徵哪些税,是一个主权国家的权利,并与国家所行使的何种税收管辖权有关。我国是实行居民和来源地并重的税收管辖权的国家,为维护我国的财权利益,以法律形式规定,对包括租赁贸易在内的所有涉外经济业务都徵税。这里尽就大家关心的,租赁贸易的税收问题作一些简单的介绍。 As an economic business, leasing trade has a process of business activities, including renting, leasing, subleasing and using. Each link will generate economic income and income, whether these taxes and incomes should be taxed or levied are the rights of a sovereign country and are related to the tax jurisdiction exercised by the state. China is a country that exercises tax jurisdiction over both residents and sources. In order to safeguard the fiscal rights and interests of our country, China stipulates by law that all foreign-related economic businesses including leasing trade are taxed. Here is a brief introduction to the tax issues that we are concerned about, leasing trade.