利息、股息、红利所得和其它所得，按每次收入额纳税。
Income from interest, dividends, bonuses and other income shall be taxed on the amount received in each payment.
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.
从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
Income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside China.
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