如果您是企业所得税的纳税义务人,那么根据属地原则和属人原则,您来源于中国境内、外的生产经营所得和其他所得就都需要依照税法缴纳企业所得税了。
If you are a corporate income taxpayer, then according to the principle of territoriality and personality principle, you come from Chinese territory outside income and other income on the production and management are required to pay corporate income tax in accordance with the tax law.
1. 生产经营收入
1 production and operating income
2.财产转让收入
2. Transfer of property income
3.利息收入
3. Interest income
4.租赁收入
4. Rental income
5.特许权使用费收入
5. Royalties Income
6.股息收入
6. Dividend income
7.其他收入
7. Other income
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