Withholding rates of taxes on investment income of dividend and interest , and on royalties income in belgium will be lowered as provided for under the agreement 根据协定，股息及利息的投资收入和特许权使用费收入的税率，均获降低。
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 二、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。
According to an agreement that we got from the dutch tax authority , it was r investments that had granted f the exclusive worldwide rights to exploit any words , symbols or photographic representations of the " swedish " brand name 从荷兰税务局提供的特许权使用费协议来看，实际上是r投资公司授权f公司为全球独家使用此“瑞典”商标。
There are some differences between tax law and tax treaty . although many measures are taken to strengthen the administration of the income tax on foreign enterprise , there is still a long way to go 我国税法和税收协定之间在常设机构、特许权使用费、财产收益等方面存在差异,在实际征管工作中,只有熟悉这些差异,才能真正做到依法征税。
Article 59 " taxable income on profits , interest , rents , royalties and other income " mentioned in article 19 , paragraph 1 of the tax law shall , except as otherwise stipulated by the state , be computed on the basis of gross income 第五十九条税法第十九条第一款所说的利润、利息、租金、特许权使用费( 2 )和其他所得，除国家另有规定外，应当按照收入全额计算应纳税额。
Except for the legally exempted income tax , foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends , interests , rentals , license fees and other aspects 外国投资者在中国境内未设立机构而来源于中国境内的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都将按10 %的税率征收预提所得税。
Generally speaking , the franchisee will pay the following items : franchising fee , royalty fee , promotional fee , advertising fee equipment purchase , the raw materials , the cost of land and the operation cost etc . the totaled cost will be easily over rmb500 , 000 , which is a great burden for any potential franchisee if it gets no external funds , especially from banks 特许加盟企业从开业到正常经营需要以下资金:初期加盟费、特许权使用费、广告宣传费、设备购置款、原料采购成本、场地租金及包括日常管理费用、保险费、员工工资在内的开业成本。在我国，开设一家普通加盟店对加盟者来说所需资金相当高，大部分要从外源渠道获得融资，尤其是从银行金融部门得到信贷支持。
Article 19 in case a foreign enterprise does not have an organization or site in the territory of china but has profits , interests , rental , royalty and other income originating in china , or has an organization or a site in the territory of china but the above - said income does not have any actual connection with its organization or site , a 20 per cent income tax shall be charged on all above - said income 第十九条外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳百分之二十的所得税。
While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries , analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china . the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries , which covers the business models , the classification of transactions , and how to define the concept of turnover , profits , services and royalties under e - commerce 本文尝试站在发展中国家的立场上，通过运用传统的课税理论，结合当前各国电子商务的实践，通过对设定网络案例的模拟经营，通过甲乙两国采取主动课税的征税情况来对税收原则在电子商务环境下所受到的冲击的方面进行系统分析，酯出对电子商务课税的难点所在，并结合各国对电子商务征税实践，分析了在电子商务中跨国所得的表现形式，具体分类，如何准确的界定在电子商务征税实践中对营业利润，劳务，特许权使用费的概念等等。
