根据《中华人民共和国外国企业所得税法》第十一条规定:“外国公司、企业和其它经济组织,在中国境内没有设立机构而有来源于中国的股息、利息、租金、特许权使用费和其它所得,应当缴纳20％的所得税,税款由支付单位在每次支付的款额中扣缴。”预提所得税(又称扣缴所得税),这种国际上通行的课税办法,自1981年在我国开始实行以来,实践证明,有利于在对外经济技术合作中维护我国的权益, According to Article 11 of the Law of the People’s Republic of China on Income Tax of Foreign Enterprises, “Foreign companies, enterprises and other economic organizations that have no establishment in China but have dividends, interest, rentals, royalties and other Income tax should be paid 20% of the income tax by the payment unit in each payment withheld. ”Withholding income tax (also known as withholding income tax), this internationally accepted method of taxation since 1981 at Since the beginning of our country’s practice, our practice has proved that it is conducive to safeguarding the rights and interests of our country in foreign economic and technological cooperation,