| 释义 |
1 ?财产租赁 财产租赁: lease of property; property tenancy detail>> 所有权租赁: ownershileases; ownership leases detail>> . 2
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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. 劳务工钱所得，特许权力用费所得，利钱、股息、红利所得，财产租赁所得和别的所得，适用比例税率，税率为百分之二十。 - 2
Article 2 the term "procurement" as used in this act shall refer to the contracting of construction work, the purchase or lease of property, the retention or employment of services, etc. 第2条(采购之定义)本法所称采购，指工程之定作、财物之买受、定制、承租及劳务之委任或雇佣等。 - 3
The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property. 财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
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