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北京市税务局: 1994年6月1日京税外(94)343号《关于对外商提供计算机软件的使用所收取的使用费征税问题的请示》收悉,关于外商向中国境内用户售让计算机软件或提供计算机软件使用权征税问题,我局曾以(86)财税字第235号做出规定,现对该文第1条的有关内容进一步明确如下: 一、外商以提供专利或版权使用许可形式向中国境内用户提供计算机软件使用权,或虽然计算机软件未作为专利权或版权,但以对其使用范围、方式和期限等规定限制性条款的形式向中国境内用户提供计算机软件使用权,对外商由此所收取的使用费应作为特许权使用费所得征收所得税。
Beijing Inland Revenue Department: June 1, 1994 Beijing tax (94) 343 “on the use of computer software provided by the foreign tax levied on the receipt of the request,” the receipt of foreign sales to users in China Computer software or computer software to provide the right to use the tax issue, our bureau once (86) Caishui Zi No. 235 to make the provisions of the article is now further clarified as Article 1, as follows: First, foreign to provide patents or copyrights Permission to use computer software to provide users in China the right to use, or although the computer software is not as a patent or copyright, but its scope of use, methods and deadlines and other provisions of the provisions of the form to provide users of computer software in China The royalties collected from foreign investors shall be levied as income tax on royalties.