预提所得税具有国家间分享性质,按照国际税收惯例,在哪个国家取得股息、利息、特许权使用费等所得,哪个国家就有优先的征税权。但为了照顾到各个国家的利益,有利于开展国际经济交往,一般来说,国家间又都会通过签订税收协定等方式,对收入来源国的征税权进行限制,使双方国家都能享受对预提税的征税权。如我国现行税法规定:对外国企业在我国境内未设立机构、场所,而有取得的来源于我国境内的股息、利息、租金、特许权使用费等所得,应依照20％的税率征收预提所得税。与此同时,考虑到我国是一个发展中国家,为了吸引更多的外资,在与对外签订的税收协定中,又照顾到了资本输出国的利益,对预提税的征收做了不同程度的限定,使居住国政府对投资者的已缴税收给予抵免之后,还可以征收到税收。具体情况是: Withholding tax has the nature of inter-state sharing, according to international tax conventions, in which country to obtain dividends, interest, royalties and other income, which country has a priority right to tax. However, in order to take care of the interests of all countries, it is conducive to conducting international economic exchanges. Generally speaking, countries will, by signing tax treaties and other means, restrict the taxation right of the countries of origin so that both countries can enjoy the benefits of pre- Tax levy power. For example, China’s current tax law stipulates that foreign-funded enterprises that have not set up any establishments or establishments in China but have obtained dividends, interest, rent, royalties and other expenses derived from the territory of China shall be subject to withholding tax at a rate of 20% . In the meantime, considering that our country is a developing country, in order to attract more foreign investment, the tax treaties signed with foreign countries also take care of the interests of the capital exporting countries and impose different restrictions on the collection of withholding taxes , So that the government of the country of residence to investors have been paid tax credit, you can also levy taxes. The specific situation is: