economic royalty 中文意思是什麼

economic royalty 解釋
經濟上的特權階層
  • economic : adj. 1. 經濟學的；經濟（上）的；實用的。2. 〈罕用語〉經濟的，節儉的。3. 〈委婉語〉故意隱瞞的。
  • royalty : n. 1. 為王；王位；王德，王威；王道，王者；〈集合詞〉皇族，王族；〈常 pl. 〉王的特權，王權；王國；王的領土。2. 版稅；上演稅；鑄幣稅；礦區使用費；特許權使用費。3. 堂皇，莊嚴，高貴。
  1. " foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income

    外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。
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