How do we beneficially employ the right to use land？
纳税人：大家是一家房产公司，计划与另一家公司合作建房，想知道一下税收上的政策。
Taxpayer1： 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.
税务局：能详细介绍你们的策略吗？
Tax official： can you explain your plan in detail？
纳税人：初步计划由我方出土地用权，他们出资金，建成后他们给大家一部分房地产。
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.
税务局：这意味着你们是以出售无形资产换取房子所有权。在这样的情况下，你们应就出售无形资产的收入按5%交纳营业税。假如你们将分得的房地产再销售，则须按销售不动产再交一道5%的税。
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 levied2 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.
纳税人：出售没按货币结算，如何确定应税收入呐？
Taxpayer： how do we determine the tax base if the transfer do not conduct in form of currency？
税务局：税务局可以参考当地的相同种类价格或其本钱水平来核定。
Tax official： the tax authority will assess the taxable turnover3 by reference to the price of similar housing at certain place or to the level of cosplayt of the housing.
纳税人：假如双方组建合资企业是不是有利呐？
Taxpayer： what will happen if the two companies establish equity4 joint5 venture？
税务局：你的意思是你公司以土地用权入股吗？
Tax official： do you mean that you count the right as your contribution？
纳税人：对！
Taxpayer： yes.
税务局：要看具体状况。假如风险共担，利益共享，则无形资产入股不纳税。只对合资企业的房地产销售征税。
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 exempt6 when you contribute in form of the right.
纳税人：假如大家不参与管理，只按肯定比率或固定数额提取收益或分配房地产呐？
Taxpayer： if we do not involve in management and share the risk， but we receive income or pidends7 in a proportion or in a solid amount ， do we pay tax on it ？
税务局：那就不可以视同是真的的入股，还要按前面所说的纳税。
Tax official： in this case， your company is not considered as real contribution， so you should be treated as the transfer of intangible assets.
纳税人：看着朝着组建合法的股份公司比较有利。
Taxpayer： it looks like beneficial that we move towards the formal equity joint venture.
税务局：那要由你们自己来决定。
Tax official： it depends on yourself.
