股息

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。

Under the existing "red profits" policy, legal institutional investors do not have to pay dividends to participate in the "red profits and taxes," but individual investors in the ex-dividend date is required (including cash dividend and bonus shares) to pay 20% of the "Red profits and taxes."

根据现行的"红色利润"的政策，法律机构投资者无须支付股息参加"红利税"，但在除权日的个人投资者需要支付20％的"红利税。"

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。

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。

It based on below basic supposition,(1) the primary property prices obey the geometry Brownian movement(2) non- risk interest rate r is constant,(3) the primary property does not pay the dividend,(4) not to pay the transaction cost and the tax revenue,(5) no the chance of arbitrage.

它基于以下的基本假设：(1)原生资产价格服从几何布朗运动(2)无风险利率r是常数。(3)原生资产不支付股息。(4)不支付交易费和税收。(5)不存在套利机会。

It helps that the firm has raised its dividend and announced a big share buyback.

这帮助公司提高了股息，并宣布进行大规模股份回购。

The return of Stock investment can be invided two part: capital appreciation and dividend yield.

投资股票的回报可分为两部分——资本增值和股息率。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。