Tax official: yes,it is the main factor in determining whether your operation is taxable. The leasing of movable property,for example,is taxable provided your company have an establishment within china,and bear relevance to the operation.

• 税务局：有很大影响。如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。