• 股息红利权益性投资收益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.

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  • 外国企业中国境内设立机构场所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.

    youdao

  • 外国企业中国境内设立机构场所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.

    youdao

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