According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China on the Implementation Scope of the Provisions on the Administration of Individual Income Tax Collection for Investors of Sole proprietorship and Partnership Enterprises (Guo [20065438+0] No.84), "The interest or dividends and bonus income obtained from the foreign investment of sole proprietorship and partnership enterprises shall not be incorporated into the enterprise income, but shall be separately regarded as the interest, dividend and bonus income obtained by investors, and shall be calculated according to the regulations". If foreign investment in the name of a partnership is divided into interest, dividends and bonus income, the interest, dividends and bonus income of each investor shall be determined in accordance with the spirit of Article 5 of the Notice, and individual income tax shall be calculated and paid according to the taxable items of "interest, dividend and bonus income" respectively. "

According to the second item of the third paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Personal Income Tax Collection for High Income earners (Guo Shui Fa [201] No.50): "The income obtained by individual proprietorship enterprises and partnership enterprises from buying and selling investment products such as equity (tickets), futures, funds, bonds, foreign exchange, precious metals and resource exploitation rights,