试论预提所得税的征收管理王洪金一、预提所得税概念及特点外国企业在中国境内未设立机构、场所，而有来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者，虽然设有机构、场所，但这些所得按照实际联系原则，并不归属于这些机构和场所，根据收入来源地税收... On the collection and management of withholding income tax Wang Hongjin I. Concept and characteristics of withholding income tax Foreign enterprises have no establishment or place in China but have profits, interest, rent, royalties and other income derived from the territory of China, or , Although there are institutions, establishments, but these proceeds according to the principle of actual contact, does not belong to these institutions and places, according to income tax sources ...