红利所得

利息、股息、红利所得；

Income from interest , dividends and bonuses ;

利息、股息、红利所得和其它所得，按每次收入额纳税。

Income from interest , dividends , bonuses and other income shall be taxed on the amount received in each payment .

利息、股息、红利所得，以支付利息、股息红利时取得的收入为一次。

In the case of income from interest , dividends and extra dividends , the income derived each time interest , dividends or extra dividends are paid ;

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。

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 of20 percent .

从中国境内取得稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得的外籍人员。

Foreign individuals who derive income from author 's remuneration , royalties , interest , dividends , bonuses , the lease of property , transfer of property , contingent income and income from other sources inside china .

利息、股息、红利所得，是指个人拥有债权、股权而取得的利息、股息、红利所得。

The term " income from interest , dividends and extra dividends " shall mean income from interest , dividends and extra dividends that is derived by individuals by virtue of their possession of creditor 's rights and share rights .

应对分红险保单红利征收个人所得税吗？

Shall individual income taxes be paid on dividends from participating policy ?