The taxable objects of withholding income tax include: royalties, income from property transfer, etc. Royalty refers to the royalties obtained by providing patents, know-how, trademarks and copyrights used in China. 1. Profit (dividends, bonuses): Profit refers to the right to share profits according to the proportion of investment, equity, shares or other non-creditor relations, and the income obtained from the profits after paying or reducing income tax according to the provisions of the tax law. Article 19 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and paragraph 2 of Article 5 of the Implementation Rules of the Individual Income Tax Law of the People's Republic of China stipulate that profits (dividends) obtained by foreign investors from enterprises with foreign investment shall be exempted from income tax. (abolished as of January 1, 28) 2. Interest: interest on deposits or loans obtained from China, interest on bonds, interest on prepayments or deferred payments, etc. The so-called arrangement fees and agency fees mentioned in 2.1 are accompanied by the loan business, and should be regarded as interest income combined with income tax. (Excerpted from (85) Caishuiwaizi No.264) 3. Guarantee fee: Guarantee fee refers to the fee paid or borne by enterprises, institutions and individuals in China who accept the guarantee provided by enterprises outside China in economic activities such as borrowing, trading, goods transportation, processing contracting, leasing and project contracting.