通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；

The Notice regulated that Where a QFII obtains such incomes as dividends, bonuses and interests sourced from China; it shall pay the enterprise income tax at the rate of 10%.

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外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润(股息)、利息、租金、特许权使用费和其他所得。

The foreign enterprise which has no establishment or place in China but derives profit (dividend), interest, rental, royalty and other income from sources in China.

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