收益

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。

Income from equity investment paid to investors such as dividend and bonus

向投资者支付的股息、红利等权益性投资收益款项

The dividend and bonus procured from the resident enterprise by the non-resident enterprise which has set a branch in China

在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益

Income from equity investment income such as dividend and bonus between qualified resident enterprises

符合条件的居民企业之间的股息、红利等权益性投资收益

The dividend and bonus of the resident enterprise

居民企业之间的股息、红利等权益性投资收益

Income from equity investment such as dividend and bonus

股息、红利等权益性投资收益

Such equity investment gains as dividend, bonus paid to the investors

向投资者支付的股息、红利等权益性投资收益款项

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。

Hence, proceedings obtained by individual limited partners are more close to item of "interest, dividend and bonus" than ""income from production or business operation.

因此，我们认为有限合伙人从基金取得收益更接近于个人所得税法中的"利息、股息、红利"所得，而非"生产经营所得"。

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。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。