红利股息

Article 17 The term "income from equity investment such as dividend and bonus, etc."

第十七条企业所得税法第六条第项所称股息、红利等权益性投资收益，是指企业因权益性投资从被投资方取得的收入。

Income from equity investment paid to investors such as dividend and bonus

向投资者支付的股息、红利等权益性投资收益款项

The dividend and bonus procured from the resident enterprise by the non-resident enterprise which has set a branch in China

在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益

Income from equity investment income such as dividend and bonus between qualified resident enterprises

符合条件的居民企业之间的股息、红利等权益性投资收益

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

The following income of Enterprises shall be tax-exempted income(1) income from interests on government bonds;(2) income from equity investment income such as dividend and bonus between qualified resident enterprises;(3) income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;(4) income of qualified non-profit organizations.

企业的下列收入为免税收入：(1)国债利息收入；(2)符合条件的居民企业之间的股息、红利等权益性投资收益；(3)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；(4)符合条件的非营利组织的收入。

In fact, the ordinary shares in the company's shareholders will get a profit and declared dividends, the dividend will be; and preferred shareholders, usually every year by the dividends, or sales document set out the terms by regular dividend .

事实上，在该公司的普通股股东将获得的利润，并宣布股息，红利会；和红利，或由定期分红的条款，销售文件优先股股东，通常每年。

Any ygeneralmeetingdeclaringadividendorbOnusmaydirectpayn1entofsuchdividend or bonus wholly or partly by the distribution of specific assets and in particular of Paid 一 up shares , debentures or debenture stock of any other company or in any one or more Of such ways and the directors shall give effect to such resolution , and where any difficulty arises in regard to such distribution , the directors may settle the same as they think expedient , and fix the value for distribution of such specific assets or any part thereof and may determine that cash payments shall be made to any members upon the footing of the value so fixed in order to adjust the rights of all parties , and may vest any such specific assets in trustees as may seem expedient to the directors .

一百零三、凡宣布股息或红利分配的股东大会都可作出决议，全部或部分用特定的资产和具体用缴足股本的股票、任何其他公司的债券或债券股，或其他任何一种或多种方式进行股息或红利的分配，董事会应实施此种决议，一旦分配遇到困难，董事会可用其认为恰当的方式予以解决，并确认用于分配的全部特定资产或其任何部分的价值，且可按所确认的价值确定分配给股东的现金，由此调整所有当事各方的权利，董事会还可将此种特定资产委托给其认为恰当的人托管。

Any general meeting declaring a dividend or bonus may direct payment of such dividend or bonus wholly or partly by the distribution of specific assets and in particular of paid － up shares , debentures or debenture stock of any other company or in any one or more of such ways and the directors shall give effect to such resolution , and where any difficulty arises in regard to such distribution , the directors may settle the same as they think expedient , and fix the value for distribution of such specific assets or any part thereof and may determine that cash payments shall be made to any members upon the footing of the value so fixed in order to adjust the rights of all parties , and may vest any such specific assets in trustees as may seem expedient to the directors .

一百零三、凡宣布股息或红利分配的股东大会都可作出决议，全部或部分用特定的资产和具体用缴足股本的股票、任何其他公司的债券或债券股、或其他任何一种或多种方式进行股息或红利的分配，董事会应实施此种决议，一旦分配遇到困难，董事会可用其认为恰当的方式予以解决，并确认用于分配的全部特定资产或其任何部分的价值，且可按所确认的价值确定分配给股东的现金，由此调整所有当事各方的权利，董事会还可将此种特定资产委托给其认为恰当的人托管。

Any general meeting declaring a dividend or bonus may direct payment of such dividend or bonus wholly or partly by the distribution of specific assets and in particular of paid－up shares,debentures or debenture stock of any other company or in any one or more of such ways and the directors shall give effect to such resolution,and where any difficulty arises in regard to such distribution,the directors may settle the same as they think expedient,and fix the value for distribution of such specific assets or any part thereof and may determine that cash payments shall be made to any members upon the footing of the value so fixed in order to adjust the rights of all parties,and may vest any such specific assets in trustees as may seem expedient to the directors.

一百零三、凡是发布股息或红利分配的股东大会都可作出决议，整个或部分用特定的资产和具体用缴足股本的股票、任何其他公司的债券或债券股、或其他任何一种或多种方式进行股息或红利的分配，董事会应实行此种决议，一夕分配碰到难题，董事会可用其认为恰当的方式予以系决，并确认用于分配的局部特定资产或其任何部分的价值，且可按所确认的价值肯定分配给股东的现金，由此调剂所有当事各方的权力，董事会借可将此种特定资产拜托给其认为恰当的人托管。

I am sure after a few weeks of adaptation and familiarization I will have no difficulty in functioning on a daily basis in an English speaking society or in participating fully in graduate studies.

在大学的三年的学习生活不仅给予我自身的充实，更重要的是磨练和培养了我较强的自觉能力和严谨，踏实的作风以及不怕困难的精神，对未来充满了信心！

As the first volcanoes erupted, one of the gases that bellowed out was steam.

在第一批火山喷发时，喷出的气体之一就是水蒸汽。