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。
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.
也许乔布斯和Cook仅仅是感觉不需要，但当利息上升时，46,708,000,000美元权益资本中部分也能迅速产生复合收益。
Maybe Jobs and Cook feel they simply don’t need to. I’ll tell you one thing, when interest rates begin to rise, that $46,708,000,000 is going compound, and quickly.
本文以巴西税法中的净权益利息为例，简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。
In this article, the author takes the Brazilian net equity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries (e. g. Germany, Span and us).
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