Article 10. Taxable income derived by individuals shall include cash, physical objects and negotiable securities.

第十条个人取得的应纳税所得，包括现金、实物和有价证券。

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For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.

所得为有价证券的，根据票面价格和市场价格核定应纳税所得额。

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For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.

所得为有价证券的，根据票面价格和市场价格核定应纳税所得额。

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