财产租赁所得
cái chǎn zū lìn suǒ dé
- 名income from the lease of property
财产租赁所得
-
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 .
-
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 .