税务局：对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。不动产也一样，只要它的坐落地在中国。

• Tax official: if the intangible asset is used in china,the leasing operation is taxable,no matter whether the company has establishment in china.so is the immovable property,provided the property is located in china.