经营所得

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 ;

收缴的罚款以及依法没收的经营所得，必须全部上缴国库。

The fine collected and illegal gains confiscated according to law must be turned over to the State Treasury in full .

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 .

国家接管寺庙控制的土地，但经营所得的利益主要归寺庙和祭司们。

The state took over control of land once held by the temples , but ran it for the benefit of the temples and priests .

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 .

电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。

The characteristics of electronic business affairs'being virtual , intangible and without definite region result in vague identification of levying duty object and make taxation more difficult .

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 .

从事国家重点扶持的公共基础设施项目投资经营的所得；

The incomes generated from investment in and business operations of the important public infrastructure projects supported by the state ;

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 .

但是，当前安全生产行政处罚领域对非法生产、非法经营行为违法所得的认定标准存在不合理性。

However , in the current safety administrative punishment field , the standard of the determination of illegal income is unreasonable .

对企事业单位的承包经营、承租经营所得；

Income from production , operation derived by industrial and commercial households ;

一定时期内的经济增益（经营或非经营所得）。

The financial gain ( earned or unearned ) accruing over a given period of time .

项目资金筹措和租金收入能满足项目投资、运营期还本付息、经营成本、企业所得税和租售税金等方面的要求，资金的来源和运用完全满足项目投资的预期目标。

The financing and rental income of the Project can satisfy the requirements of the project investment , debt service in operation period , operational cost , enterprise income tax and rental tax . The origin of capital and application completely meet the project investment targets .

但随着国外生产、销售机构的投入的增加，企业面临跨地域、跨文化的经营管理等问题。国际化经营成本高于企业国际化经营所得的收益。

However , with the increase of the foreign production and sales agencies , enterprises face with cross-regional and cross-cultural management issues etc. The costs of international operations are more than the proceeds of international operations .

监狱通过监狱企业的经营活动，把监狱劳动产品转化为社会需要的商品，从而实现其市场价值，而经营所得则用于弥补监狱经费的不足。

The prisons convert the production to the commodity that the society needs through the management , which can actualize its market worth . The earning of management can make up the funs gap of prison directly .