...a by enterprises with foreign investment or foreign enterprises; （一） 销售货物收入； (1) income from selling goods; 一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。
Apartyselling the goods has the right to retain outofthe proceeds of sale an amount equal to the reasonableexpensesofpreserving the goods and of selling them.