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船舶出租收入征税适用税目税率叶树仁福建省轮船总公司（以下简称省轮总）船舶出租收入（即租赁收入），长期以来以运输营业收入向税务机关申报交纳３％运输营业税。若按租赁业适用税率５％计算，仅１９９４年度至１９９５年６月底止少征税款达１００万元多。是什么原因？...
Tax levy on ship rental income Tax rate Ye Shuren Fujian Shipping Company (hereinafter referred to as “Provincial General”) has levied 3% transportation sales tax on shipping revenue for a long time with the tax authorities. If the tax rate applicable to the leasing industry is calculated at 5%, only a small tax of 1 million yuan will be charged from 1994 to the end of June 1995. what is the reason? ...