股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。
Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.
外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润(股息)、利息、租金、特许权使用费和其他所得。
The foreign enterprise which has no establishment or place in China but derives profit (dividend), interest, rental, royalty and other income from sources in China.
此项所得的节税要领包括：一特许权使用费收入灰色化；
The proceeds of the tax essentials include: a royalty income of gray;
此项所得的节税要领包括：一特许权使用费收入灰色化；
The proceeds of the tax essentials include: a royalty income of gray;
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