一、外国企业向我国境内企业单独销售软件或随同销售邮电、通讯设备和计算机等货物一并转让与这些货物使用相关的软件、国内受让企业进口上述软件,无论是否缴纳了关税和进口环节增值税、其所支付的软件使用费、均不再扣缴外国企业的营业税。 二、外国企业向我国境内企业出租邮电、通讯设备和计算机等货物,同时包含与这些货物使用相关的软件,如果软 First, the foreign enterprises to sell software separately to domestic enterprises in our country or along with the sale of goods such as post and telecommunications, communications equipment and computers and the software associated with the use of these goods, the domestic transferee enterprises to import the above software, whether or not to pay customs duties and import value-added Taxes, the software royalties they pay, are no longer withhold sales tax on foreign enterprises. Second, foreign enterprises lease goods such as post and telecommunications, communications equipment and computers to domestic enterprises in China, and also include software related to the use of these goods. If the software is soft