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最近我公司与国内用户签订了进口代理合同。引进外商专有技术及购进相关成套设备。依照(82)财税字第109号文《财政部关于对专利权、专有技术收入征收所得税问题的通知》第二条规定,外国公司、企业和其他经济组织提供在中国境内使用的各种专利权、专有技术的收入,不论是由受让者一次支付或分次支付以及采取交人门费、提成费等方式支付,都应当依照外国企业所得税法第十一条的规定,由交付单位在每次支付的款额中扣缴20％的所得税。
Recently, I signed the import agency contract with domestic users. The introduction of foreign expertise and purchase of related equipment. According to (82) Caishui Zi No. 109, Article 2 of the Circular of the Ministry of Finance on the Issue of Income Taxes on Patent and Proprietary Technology Income, the foreign companies, enterprises and other economic organizations provide various patents for use in China The income of any right or know-how, whether paid by the assignee once or in multiple installments, and paid by means of door fees and royalty fees, shall be paid in accordance with the provisions of Article 11 of the Foreign Enterprise Income Tax Law, Withholding 20% income tax on each payment.