所得

Article 17 The term "income from equity investment such as dividend and bonus, etc."

第十七条企业所得税法第六条第项所称股息、红利等权益性投资收益，是指企业因权益性投资从被投资方取得的收入。

For the foreign person gets profit, dividend and bonus from the foreign enterprise, the income tax will be exempted.

外籍个人从外商投资企业取得的利润、股息、红利所得，免征个人所得税。

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

Based on such understanding, local policies enacted by Shanghai and Tianjin government stipulate that investment proceeds delivered to individual limited partners who are not engaged in operation are classified as "interest, dividend and bonus" and applicable to individual income tax rate of 20%.

也正是基于这样的理解，上海和天津出台的地方性政策，规定对有限合伙企业中不参与执行业务的自然人有限合伙人，其从有限合伙企业取得的股权投资收益，按"利息、股息、红利所得"项目，适用20%的比例税率。

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

Collecting individual income tax on individual limited partners' proceeds as "interest, dividend and bonus" item results in some problems.

按 "利息、股息、红利所得"项目对自然人有限合伙人分得的收益征收个人所得税也带来一些问题。

The contour diagram of the boride layer thickness of the steel 45 boronized with 5%Nd2O3 addition was built according to experimental data.

根据所得数据建立了45钢在添加w（Nd2O3）=5％稀土渗硼时的渗硼层等厚线图。

These results are consistent with those orbtained by Quantum Monte Carlo technique and Schwinger boson mean field theory.

这些结果同量子蒙特卡罗和Schwinger玻色子平均场理论所得结果相一致。

To Connie, Clifford seemed to be coming out in his true colours: a little vulgar, a little common, and uninspired; rather fat. Ivy Bolton's tricks and humble bossiness were also only too transparent. But Connie did wonder at the genuine thrill which the woman got out of Clifford. To say she was in love with him would be putting it wrongly. She was thrilled by her contact with a man of the upper class, this titled gentleman, this author who could write books and poems, and whose photograph appeared in the illustrated newspapers.

康妮呢，她觉得克利福的真面目显露出来了：他有点肥胖臃肿，有点庸俗，平凡，并没有什么才气，波太太的把戏和她的谦卑的威风，也太透明了，不过康妮所奇怪的便是这个妇人从克利福那里所得到的天真的迷醉，说她是爱上了他，这是不对的，他是一位上流社会的人，一位有爵衔的贵绅，一个相片在许多画报上登着，能够写书吟诗的人。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。