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.
值得申报的应纳税收益总额。
采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。
The foreign and Chinese parties may distribute their income by distributing the profits, products or by other methods agreed upon by all parties.
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