Tax official:yes.so different from the finance leasing situation, the whole rental turnover is taxable
税务局：对！它的全部租赁收入都要计税。
They have a large~ from lease of property.
他们从财产租赁中获得一大笔收入。
Tax official:the tax base depends on the nature of leasing item, the finance leasing and business leasing.
税务局：在计算应税收入时要区分融资租赁和经营租赁。
a rent book, agreement, collector
租金登记簿、 租赁协定、 收租人.
Analysis on Chinas Laws on Financing and Leasing after Entrance into WTO;
加入WTO后中国融资租赁法律分析
We leased the machines from a Japanese leasing firm last month.
上月我们从一家日本租赁公司租入这些机器。
The lessee debits Rent Expense and credits Cash when making lease payments.
当支付租赁契约时，承租人将租金费用计入借方，并将现金计入贷，。
Before the lessor signs the lease, the lessee must receive a copy of the contract.
在出租人签署租赁合同之前，承租人必须要收到合同副本。
Application of Revenue Management to Cyberspace Rental Pricing;
收益的定价管理在网络空间租赁中的应用
Minimum Risk Strategy for Online Leasing Problem with Constrained Reward;
收益约束下在线租赁最小风险策略竞争分析
Decision of Expected Basic Rate of Income for Project Financial Leasing in Power Net Construction
电网建设项目融资租赁基准收益率的确定
hire purchase
留购(租赁期满时承租人可购买租赁物)
Research on Calculation Method of Unrealized Financing Profits by the Lessor of Finance Leases Under Effective Interest Rate Method
实际利率法下融资租赁出租人对未实现融资收益核算的方法研究
vacate (rented) rooms
搬出 (租赁的) 房间
financial lease
"金融租赁,见 finance lease"
Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing.
租入固定资产改良支出应当在租赁期内平均摊销。
The rights granted include the exclusive right to authorize or forbid leasing.
授权包括批准租赁或禁止租赁的权利。
Law Does Not Differentiate Chattels from Real Estates and Leasehold of Bona Fide Acquisition;
“买卖不破租赁”与租赁权的善意取得