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| 61. | terminable income |
| 有期所得 |
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| 62. | income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as contingent income and other income shall be taxed at a flat rate of 20%. |
| 特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得，适用比例税率，税率为百分之二十。 |
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| 63. | taxation of income |
| 所得课税 |
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| 64. | variance in income |
| 所得差异 |
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| 65. | income after taxes |
| 税后所得 |
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| 66. | statutory income |
| 法定所得 |
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| 67. | fraudulent gains |
| 欺诈所得 |
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| 68. | per capital income |
| 每人所得 |
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| 69. | income multiplier |
| 所得乘数 |
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| 70. | contingent income;and |
| 偶然所得； |
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