個人出租毛坯房給企業(yè)，租期為3年，雙方合同約定，房屋的裝修費(fèi)用由承租方支付，并以該費(fèi)用抵減一年的租金。個人是否需要以裝修費(fèi)用的金額確認(rèn)為租金收入繳納營業(yè)稅?下面濟(jì)南代理記賬公司給大家分享一二：

Personal rental semifinished product to the enterprise, the lease for 3 years, both sides contract, decoration fees paid by the lessee of the house, and with the expenses deducted the rent of the year. Whether individuals need to decorate charge amount shall be recognized as rental income to pay business tax? Jinan bookkeeping agency company to share just a little below:
問：個人出租毛坯房給企業(yè)，租期為3年，雙方合同約定，房屋的裝修費(fèi)用由承租方支付，并以該費(fèi)用抵減一年的租金。個人是否需要以裝修費(fèi)用的金額確認(rèn)為租金收入繳納營業(yè)稅?
Q: personal rental semifinished product to the enterprise, the lease for 3 years, both sides contract, decoration fees paid by the lessee of the house, and with the expenses deducted the rent of the year. Whether individuals need to decorate charge amount shall be recognized as rental income to pay business tax?
濟(jì)南代理記賬公司為您解答：根據(jù)《國家稅務(wù)總局關(guān)于印發(fā)〈營業(yè)稅稅目注釋(試行稿)〉的通知》(國稅發(fā)〔1993〕149號)第七條第六款的規(guī)定，租賃業(yè)，是指在約定的時間內(nèi)將場地、房屋等轉(zhuǎn)讓他人使用的業(yè)務(wù)。
Jinan bookkeeping agency company for you to answer: according to the state administration of taxation about print and distribute the < business tax taxable items annotations (trial draft) > notice (guoshuifa [1993] no. 149), the provisions of article 6, leasing, refers to within the prescribed period of time will be ground, housing and other transfer others to use business.
根據(jù)《營業(yè)稅暫行條例》(國務(wù)院令第540號)第一條的規(guī)定，在中華人民共和國境內(nèi)提供本條例規(guī)定的勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動產(chǎn)的單位和個人，為營業(yè)稅的納稅人，應(yīng)當(dāng)依照本條例繳納營業(yè)稅。根據(jù)《營業(yè)稅暫行條例實(shí)施細(xì)則》(財(cái)政部國家稅務(wù)總局2008年第52號令)第三條的規(guī)定，條例第一條所稱提供條例規(guī)定的勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動產(chǎn)，是指有償提供條例規(guī)定的勞務(wù)、有償轉(zhuǎn)讓無形資產(chǎn)或者有償轉(zhuǎn)讓不動產(chǎn)所有權(quán)的行為。前款所稱有償，是指取得貨幣、貨物或者其他經(jīng)濟(jì)利益。
According to the provisional regulations on business tax (state council order no. 540), the provisions of article 1, within the territory of the People's Republic of China provides the services of these regulations, the transfer of intangible assets or selling real estate unit and individual, for business tax of the taxpayer, should pay business tax in accordance with these regulations. The implementation details in accordance with the interim regulations on business tax (52, 2008 of the national tax administration of the ministry of finance order) the provisions of article 3 rules referred to in article 1 offer regulations of labor services, transfer of intangible assets or selling real estate, refers to the paid labor, paid transfer of intangible assets provide regulations or the behavior of the paid transfer of real estate ownership. Referred to in the preceding paragraph paid, it is to point to obtain money, goods or other economic interests.
因此，個人應(yīng)當(dāng)以裝修費(fèi)用的金額確認(rèn)為租金收入繳納營業(yè)稅。
Therefore, the individual to decorate charge amount shall be recognized as rental income to pay business tax.
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