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.
“特许权使用费”一语还包括转让任何与生产、使用或销售有关的权利或财产取得的收益。
The term "royalties" also includes gains derived from the alienation of any such right or property which are contingent on the productivity, use or disposition thereof.
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