The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.
财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
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 of 20 percent.
劳务工钱所得，特许权力用费所得，利钱、股息、红利所得，财产租赁所得和别的所得，适用比例税率，税率为百分之二十。
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