稿酬所得

从中国境内取得稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得的外籍人员。

Foreign individuals who derive income from author 's remuneration , royalties , interest , dividends , bonuses , the lease of property , transfer of property , contingent income and income from other sources inside china .

应按照稿酬所得缴纳个人所得税。

He should pay ITT on the total income from author 's remuneration .

稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。

Income from author 's remuneration shall be taxed at a flat rate of20 % , the amount of tax payable however shall be reduced by30 % .

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 . "