个人出租毛坯房给企业，租期为3年，双方合同约定，房屋的装修费用由承租方支付，并以该费用抵减一年的租金。个人是否需要以装修费用的金额确认为租金收入缴纳营业税?下面济南代理记账公司给大家分享一二：
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:
问：个人出租毛坯房给企业，租期为3年，双方合同约定，房屋的装修费用由承租方支付，并以该费用抵减一年的租金。个人是否需要以装修费用的金额确认为租金收入缴纳营业税?
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?
济南代理记账公司为您解答：根据《国家税务总局关于印发〈营业税税目注释(试行稿)〉的通知》(国税发〔1993〕149号)第七条第六款的规定，租赁业，是指在约定的时间内将场地、房屋等转让他人使用的业务。
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.
根据《营业税暂行条例》(国务院令第540号)第一条的规定，在中华人民共和国境内提供本条例规定的劳务、转让无形资产或者销售不动产的单位和个人，为营业税的纳税人，应当依照本条例缴纳营业税。根据《营业税暂行条例实施细则》(财政部国家税务总局2008年第52号令)第三条的规定，条例第一条所称提供条例规定的劳务、转让无形资产或者销售不动产，是指有偿提供条例规定的劳务、有偿转让无形资产或者有偿转让不动产所有权的行为。前款所称有偿，是指取得货币、货物或者其他经济利益。
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，个人应当以装修费用的金额确认为租金收入缴纳营业税。
Therefore, the individual to decorate charge amount shall be recognized as rental income to pay business tax.
济南代理记账公司：http://www.jnqqjz.com
