how to pay individual income tax on the interest or dividends returned from the partnership's foreign investment?

a: according to article 2 of Guo shui Han [21] No.84, the interest, dividends and bonuses returned from the foreign investment of a sole proprietorship enterprise and a partnership enterprise shall not be incorporated into the income of the enterprise, but shall be separately regarded as the income of the interest, dividends and bonuses obtained by the investors. Income from interest, dividends and bonuses? Personal income tax is calculated and paid for taxable items.

if the partnership enterprise is a partnership venture capital enterprise (fund) that complies with the relevant provisions of the Interim Measures for the Administration of Venture Capital Enterprises (Order No.39 of 1 departments including the Development and Reform Commission) or the Interim Measures for the Supervision and Administration of Private Investment Funds (Order No.15 of the CSRC), and has completed the filing and standardized operation in accordance with the above provisions, the income tax policy for individual partners of venture capital enterprises shall be based on the provisions of the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission and the CSRC. However, the interest, dividends and bonuses obtained by individual partners from venture capital enterprises should still be separately regarded as the income of interest, dividends and bonuses obtained by individual investors in accordance with the provisions of document No.84 [21] of the State Administration of Taxation. Income from interest, dividends and bonuses? Personal income tax is calculated and paid for taxable items.