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.
美国美富律师事务所的Anna Pinedo认为证券化投资信托，即证券化资产存放机构，的税法地位模糊不清。
According to Anna Pinedo of Morrison & Foerster, a law firm, there is also fogginess around the tax status of securitisation trusts, the entities into which securitised assets are placed.
考虑到对全球投资者带来的巨大影响，外国账户纳税法案(FATCA)的实施已推迟了一年。
The operation of the Foreign Account Tax Compliance Act (FATCA) has already been postponed for a year because of the immense problems that it is going to cause global investors.
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