《税收与企业》编辑部:我公司在改制过程中,将部分房屋出租给外单位经营,公司只收取租赁费,请问这项租赁收入应该如何纳税?某化工公司解答:根据国家税务总局国税函(2001)78号《关于企业出租不动产取得的固定收入征收营业税问题的批复》中规定:《中华人民共和国营业税暂行条例实 “Tax and Enterprise” Editorial Department: In the process of restructuring, our company rented part of the houses to other units for business. The company only levied leasing fees. How should the tax revenue be levied? How should a chemical company pay taxes? According to the State Administration of Taxation, (2001) No. 78 “on the rental of fixed assets acquired business tax approval of the issue” in the provisions of the "Provisional Regulations of the People’s Republic of China on Business Tax