让渡资产使用权是企业收入取得的三种主要形式之一（另两种形式是商品销售、提供劳务），也就是他人使用本企业资产。
此项所得的节税要领包括：一特许权使用费收入灰色化；
The proceeds of the tax essentials include: a royalty income of gray;
使用费收入金额，按照有关合同或协议约定的收费时间和方法计算确定。?。
The amount of royalty revenue should be measured and confirmed in accordance with the period and method of charging as stipulated in the relevant contract or agreement.
一些土著部落现在有可观的矿区使用费收入，而且一直对土地权心怀叵测的矿业公司努力雇佣土著居民。
Some aboriginal groups now have considerable incomes from mining royalties. And the mining companies, having been intensely hostile to land rights, make great efforts to employ aborigines.
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