The local tax rates in Villieu 's suburbs are significantly lower than downtown Villieu 's proposed rate for businesses that lease space in the new office buildings .

比起郊区，市镇中心的 空房率目前较高。这相当程度的说明了文章中兴建办公大楼的反意。

Tax Oriented Leasing can benefit the lease holder for the delay of tax payment ;

节税型租赁带给 承租人延迟纳税的好处；

It is difficult for tax staff to pursuit detailed information of each house . There is an urgent requirement of developing a software to control the tax on house lease .

具体在第一线的基层征管人员反映很难追踪每一户的明细，同时要求开发 私房 出租 税控系统的呼声也很大。

Through evaluation and analysis it indicates that under the system of tax distribution in the framework of public finance system land expropriation and lease system has become an important resource of acquiring outside institutional income which is land revenue .

通过论证分析表明：在 分税制的财政制度框架下，地方政府为了弥补财政收支缺口，征地 批 租成为获得体制外收入土地财政收入的重要手段。

They all have had varying degrees of impact . Described in detail in turning business tax into VAT on finance lease after the parties involved especially on the lessor and the lessee .

本文通过采用比较分析的方法，详细阐述了营业 税改征增值税后对融资 租赁各参与方，特别是对承租方和出租方的影响。

And if the government wants to provide a tax break some highway infrastructure lease an unused government building that s fine .

或者，如果政府想要把它们用于 减税，用于一些公路的基础设施，用于 租赁一个全新的政府大楼，这也行。

An Explanation on Low Land Tax in Farmland Tenancy Article 224 Sublease Subject to consent by the lessor the lessee may sublease the lease item to a third person .

对农地转租中低 地租现象的一种解释第二百二十四条承租人经出租人同意，可以将 租赁物转租给第三人。

With the development of economy enterprises'corporation becomes more popular and the members of groups are faced with all types of tax plans in which lease is a good way of decreasing burden of taxes .

随着经济的发展，企业合并成为一种比较普遍的经济现象，集团内部的 税收筹划极为重要，因此 租赁可作为企业集团用以减轻税负的重要 筹划方法之一。

In recent years local tax authority takes different measures of taxation management to carry out the new policy of taxation on private house lease but it brings little effect because the small-sized house and the deconcentration of tax source make it hard to control and administrate .

近年来， 地税部门为进一步做好私房 租赁税收新政的贯彻落实，采取了多种征管措施，但由于纳税人所 出租或承租的房产多是小型户资料，税源分散，不便控管，收效甚微。