红利股息

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

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。

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。

Income from interest, dividend and bonus, incidental income and other incomes all refer to the income before deducting any expenses.

利息、股息、红利所得，偶然所得和其他所得，均指不减除任何费用的收入额。

Income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments

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

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。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。