Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.

股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。

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No dividend bonus or other profit shall be paid out of the trust assets to any member of the board of trustees or of the council.

不得从信托资产派发股息﹑红利或其它盈利予受托人委员会成员或理事会成员。

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This dividend or bonus is considered a direct cost to the business, just like labor or materials so it is not considered taxable for income tax purposes.

本人的奖金部分是和“多劳多得”工人的工资一样打入了劳动成本。而红利部分是股东们让出的利润，已经交纳了企业所得税。

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The month was marked by accelerated bonus and dividend payments, the US Commerce Department said.

BBC: US personal incomes jump ahead of New Year tax rise

Yesterday the FPC asked banks to limit dividend and bonus payments.

BBC: Bank lending 'should be controlled'

Dividends are at least 300 basis over Treasuries, but investors have ended up losing most of that to falling share price this year so you should treat those as growth stocks and assume the dividend as a bonus.

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