Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
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.
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。
Other earnings; the taxable income shall be calculated according to the above two items.
其他所得，参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.
其他所得，参照前两项规定的方法计算应纳税所得额。
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