劳务报酬所得 [劳经] income from remuneration for personal service
- 劳务报酬所得;
income from remuneration for personal services; - 劳务报酬所得,特许权使用费所得,利息、股息、红利所得,财产租赁所得和其它所得,适用比例税率,税率为百分之二十。
Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent. - 对劳务报酬所得一次收入畸高的,可以实行加成征收,具体办法由国务院规定。
Where income gained at one time from remuneration for personal services is extremely high, an additive tax may be levied. Specific measures shall be stipulated by the State Council.