Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.

转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。

youdao

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.

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。

youdao

Other earnings; the taxable income shall be calculated according to the above two items.

其他所得，参照前两项规定的方法计算应纳税所得额。

youdao

Annaly has elected to be taxed as a real estate investment trust (REIT) and is therefore required to distribute at least 90% of taxable earnings to its shareholders on an annual basis.

FORBES: Annaly Capital Management Dividend History

Certain companies, such as real estate investment trusts (REITs) are the common dividend plays because they are required to pay out 90% of their taxable earnings in the form of dividends to shareholders.

FORBES: Federal Realty Investment Trust: An Attractive Dividend Play With Extra Heft

One element that must be taken into account is that funds must be held in a Roth IRA for five years or more, or a 10 percent tax penalty will be paid on any taxable earnings withdrawn.

FORBES: Make Sure You Understand the Benefits and Risks of IRAs and 401(k)s