土地使用權入股合算嗎？

　　How do we beneficially employ the right to use land？

　　納稅人：我們是一家房地產公司，打算與另一家公司合作建房，想了解一下稅收上的政策。

　　Taxpayer： I am from a company engaged in development of real estate. Recently， we plan cooperate with a foreign company to build housing .I want to know how to pay business tax on it.

　　稅務局：能具體介紹你們的方案嗎？

　　Tax official： can you explain your plan in detail？

　　納稅人：初步打算由我方出土地使用權，對方出資金，建成后對方給我們一部分房產。

　　Taxpayer： my company provides the right to use land， my partner invests the money needed. At the end of project， my company will get a part of building.

　　稅務局：這意味著你們是以轉讓無形資產換取房屋所有權。在這種情況下，你們應就轉讓無形資產的收入按5%交納營業(yè)稅。如果你們將分得的房產再銷售，則須按銷售不動產再交一道5%的稅。

　　Tax official： You mean that your company transfer the right to use land in exchange for the ownership of the housing .in this case， you company will be levied at the rate of 5% on the transfer income. If you want to resell that part of the housing， you will be levied again at 5% on the transfer of immovable property.

　　納稅人：轉讓沒有按貨幣結算，怎樣確定應稅收入吶？

　　Taxpayer： how do we determine the tax base if the transfer do not conduct in form of currency？

　　稅務局：稅務局可以根據當地的同類價格或其成本水平來核定。

　　Tax official： the tax authority will assess the taxable turnover by reference to the price of similar housing at certain place or to the level of cost of the housing.

　　納稅人：如果雙方組建合資企業(yè)是否有利吶？

　　Taxpayer： what will happen if the two companies establish equity joint venture？

　　稅務局：你的意思是你公司以土地使用權入股嗎？

　　Tax official： do you mean that you count the right as your contribution？

　　納稅人：對！

　　Taxpayer： yes.

　　稅務局：要看具體情況。如果風險共擔，利益共享，則無形資產入股不納稅。只對合資企業(yè)的房產銷售征稅。

　　Tax official： it depends on concrete condition .if your company and your partner share profits， risks， and losses in proportion to respective contribution， the business tax will be exempt when you contribute in form of the right.

　　納稅人：如果我們不參與管理，只按一定比例或固定數額提取利潤或分配房產吶？

　　Taxpayer： if we do not involve in management and share the risk， but we receive income or dividends in a proportion or in a solid amount ， do we pay tax on it ？

　　稅務局：那就不能視同是真正的入股，還要按前面所說的納稅。

　　Tax official： in this case， your company is not considered as real contribution， so you should be treated as the transfer of intangible assets.

　　納稅人：看起來朝著組建正規(guī)的股份公司比較有利。

　　Taxpayer： it looks like beneficial that we move towards the formal equity joint venture.

　　稅務局：那要由你們自己來決定。

　　Tax official： it depends on yourself.