财产所得

将投资所得和财产所得纳入《安排》的协调范围；

To put the coordination of investment income taxation and property income taxation into the Agreement ;

例如，渴望上经费充足的公立学校的家庭可能会选择定居在有较高财产所得税的县。

For example , households that desire well-financed public schools may choose to reside in counties with higher property taxes .

转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额；

For income derived from property transfer , the remainder of the total amount of the income minus the net value of the property shall be the amount of income taxable ;

劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

Income from remuneration for personal services , royalties , interest , dividends , bonuses and the lease of property and other income shall be taxed at a flat rate of20 percent .

批复指出，个人通过网络收购玩家的虚拟货币，加价后向他人出售取得的收入，属于个人所得税应税所得，应按照“财产转让所得”项目计算缴纳个人所得税。

According to the SAT , individuals gain income from purchasing virtual currency and selling later should pay individual income tax according to the article " income of conveyance of property " .

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 .

产转让所得，是指个人转让有价证券、权、筑物、地使用权、器设备、船以及其他财产取得的所得。

The term " income from transfer of properly " shall mean income derived by individuals from the assignment of negotiable securities , share rights , structures , land use rights , machinery , equipment , means of transportation and other property .

出租财产或提供服务所得收益；

Proceeds from rental of property of loan of services ;

扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。

Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds .

然后结合我国财产税、个人所得税相关政策，分析了税收政策对我国居民个人财产存量和财产性收入差距的调节效果。

Secondly , making analysis of the effect of property tax and personal income tax on property stock and property income combined with property tax and personal income tax policies .

本文认为我国法定财产制中婚后所得共同制使夫妻共同财产的范围过于宽泛，也与其它民事法律规定的内容相冲突；

In this paper , the author thinks that the married couple 's common income provision laid down in the present Chinese legal property law makes the range of the married couple 's common property too extensive and conflicts with the other civil legal provisions .

第二步：由受托人按照信托的目的管理处分信托财产，并将管理处分信托财产所得的信托利益分配给受益人。

Third stage , the trustee manages the trust property according to the objective of the trust .

占有被抵押的财产或取消抵押财产的赎回权处分抵押财产所得，抵押权人有优先受偿权。

The mortgagee shall have the priority of compensation with respect to the receipts resulting from the disposal of the mortgaged property .

我国刑法所设置的巨额财产来源不明罪在逻辑上存在着两个悖论：一是把来源不明的巨额财产视为非法所得，但又无证据证明之，这不等于是有罪推定吗？

There are two contradictions in the judgment of Crimes of Huge Property with Ambiguous Source in the penal code of China .