我国实行对外开放,不仅要吸收外国投资,而且要引进外国先进技术。受方引进技术时,要支付供方特许权使用费和劳务报酬。根据我国《技术引进合同管理条例施行细则》第十六条规定,供方从我国获得的特许权使用费和劳务报酬,应当按照中国税法规定纳税。我国《外国企业所得税法》规定,供方从中国获得的特许权使用费和劳务报酬,应按收入的20％纳税,供方所属国与我国签订有《避免双重征税协定》的,可以减接收入的10％纳税。在我国获得劳务报酬等收入的个人,还要缴纳个人所得税。对特许权使用费和劳务报酬征税,又叫征收预提税。预提税不是独立的税种,属于所得税范畴,但与所得税有一定的区别。第一,征收预提税一般不扣减费用,按金额征收;第二, China’s opening up to the outside world requires not only absorbing foreign investment but also introducing advanced foreign technologies. The recipient of the introduction of technology, to pay the supplier royalties and remuneration. According to Article 16 of the Detailed Rules for the Implementation of the Regulation on the Administration of Technology Import Contracts, the royalty and service remuneration obtained by the supplier from China shall be taxed in accordance with the provisions of the PRC tax law. China’s Foreign Enterprise Income Tax Law stipulates that the royalties and labor remunerations obtained by the supplier from China shall be taxed at 20% of the income, and the country to which the supplier belongs and China sign the Agreement on Double Taxation Avoidance can be deducted Received 10% tax. Individuals who earn income such as service remuneration in our country also pay personal income tax. Tax on royalties and remuneration, also called withholding tax. Withholding tax is not an independent tax, belonging to the scope of income tax, but with income tax there are some differences. First, levy withholding tax generally do not deduct costs, according to the amount levied; Second,