对其他所得的征免税（一）财产转上收益。税法第十九条所列应当缴纳所得税的“其他所得”，包括转让财产权益。外商转让在中国境内的房屋、建筑物及其附属设施、土地使用权等财产而取得的收益，应当缴纳20％的所得税。“收益”，是指转让收入减除该项财产原值后的余额。外商不 Tax levied on other income (A) property turn income. The “other income” that should be paid for income tax listed in Article 19 of the Tax Law includes the transfer of property rights and interests. Foreign investors shall pay 20% income tax on the proceeds from the transfer of houses, buildings and their ancillary facilities and land use rights in China. “Revenue” refers to the balance of the transfer income minus the original value of the property. Foreign not