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1·The foreign enterprise which has no establishment or place in China but derives profit (dividend), interest, rental, royalty and other income from sources in China.

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(股息)、利息、租金、特许权使用费和其他所得。

2·Those in Western zoos are treated as royalty and are the object of intense scientific interest and care.

西方国家动物园内饲养的熊猫被视作皇族看待，也引起科学界强烈的兴趣及关爱。

3·Taxpayers in addition to reporting and paying taxes, are liable to withhold from dividend, interest and royalty payments made abroad, and deduct taxes from certain payments to individuals.

另外，纳税人在报税和纳税方面，有责任从汇往国外的红利，利息和特许权使用费中预提以及在某些对个人的付款中扣除税金。