特许权使用费所得是指以专利权、版权及其他特许权利提供他人使用或转让所取得的收入。因特许权属于一种产权,具有获利的效能,能得到相应的报酬,故对特许权使用费所得应依法征收所得税,我国《个人所得税法》就规定,对个人取得的特许权使用费所得,每次收入不满4000元的,减除费用800元,4000元以上的,减除20%的费用,然后就其余额按20% 比例税率征税。
comparative insurance franchise相对保险免赔额 income from franchise royalties特许权使用费所得 He has bought a hot dog franchise .他购买了一家热狗特许经营店。
基于1个网页-相关网页
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;
应用推荐