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 劳务报酬所得 添加此单词到默认生词本
[劳经] income from remuneration for personal service

  1. 劳务报酬所得
    income from remuneration for personal services;
  2. 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.
  3. 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.



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