合伙企业
Income from remuneration for personal services;
劳务报酬所得;
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.
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。
in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum;
劳务报酬所得,属于一次性收入的,以取得该项收人为一次;
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