为盘活存量资产,提高资产使用绩效,一些工会企事业单位经常会把闲置或利用率不高的固定资产或其他有形资产长期出租出去,发生预收租金行为。还有些单位通过提供长期劳务或技术等服务,也会一次性、跨年度提前收取若干时段的预收款项。这类预收款必然也涉及到应税行为,且涉及的税种不止一个,它包括营业税、房产税、所得税等。根据现行税收法规 To revitalize the stock of assets and improve the performance of asset utilization, some trade unions and enterprises often rent idle or under-utilized fixed assets or other tangible assets for a long time, and take pre-paid rent. Some other units provide long-term services or technology and other services, but also one-time, cross-year advance receipt of a number of periods of advance payments. Such pre-payment must also involve taxable behavior, and the tax involved more than one, which includes sales tax, property tax, income tax. Under current tax regulations