劳务报酬所得，适用比例税率，税率为百分之二十。
Income derived from remuneration for personal services shall be taxed at the proportional tax rate of 20%.
所得项目是指工资、薪金或劳务报酬。
"Item of income" includes wages, salaries or service remuneration.
所得项目是指工资、薪金或劳务报酬。
"Item of income" includes wages, salaries or service remuneration.
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