第三章对所得的征税第六条不动产所得一、一般概念联合国范本第六条采用了经合发组织协定范本第六条的条文。对不动产所得的征税主要是对其取得的利润征税,而不是对不动产收入金额征税。因此,为取得不动产或农业,林业所得所发生的费用,应考虑给予扣除。然而,这些方法不会妨碍对出租不动产取得的租金,以其收入金额 Chapter III Taxation of income Article 6 Income from immovable property I. General concepts Article 6 of the Model United Nations adopts the provisions of article VI of the model OECD agreement. Taxation on income from immovable property is mainly a matter of taxing the profits it has earned, rather than taxing the amount of real estate income. Therefore, deductions should be considered for the costs incurred in obtaining income from real estate or agriculture and forestry. However, these methods do not hinder the rental income obtained by renting real property to its amount of income