生产经营所得

外商投资企业可以用其生产经营所得和收入的人民币，代替外币缴纳税款。

Foreign investment enterprises are allowed to pay their tax with renminbi income earned from their operations and sales instead of using their foreign exchange .

个体工商户的生产、经营所得；

Income from production or business operation derived by individual industrial and commercial households ;

企业的生产、经营所得和其他所得，包括来源于中国境内、境外的所得。

Income from production and business operations and other income shall include income sources both within and outside the People'sRepublic of China .

应按照稿酬所得缴纳个人所得税。个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴

" For income from production or Business operation derived by individual industrial and commercial households , the tax payable shall Be computed on annual Basis and paid in advance in monthly installments . "

在海南岛举办的企业（国家银行和保险公司除外），从事生产、经营所得税和其他所得，均按15%的税率征收企业所得税。

All incomes from production and operation by enterprises ( except for state banks and insurance companies ) set up in Hainan Island shall be subject to the enterprise income tax at the rate of15 % .

外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。

Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax .

在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。

Income tax shall be paid in accordance with the provisions of this Law by foreign enterprises on their income derived from production , business operations and other sources within the territory of the People 's Republic of China .

其他个人从事个体工商业生产、经营取得的所得；在1400万农村商业服务业个体从业人员中，女性约占三分之一。

Of the 14 million self-employed rural individuals engaged in commerce and service trades , women account for about one-third .