技术贸易是指通过贸易渠道进行的国际技术转让,它通常是和设备买卖结合在一起进行的。在技术贸易中,外商从我国取得的技术转让所得,主要包括转让专利权、专有技术、商标权等项所得。按照国际惯例,一个主权国家理应行使地域管辖权,对来源于该国的各项所得依法征税,这是一个关系到维护国家主权和经济利益的重大问题。 Technology trade refers to the international transfer of technology through trade channels, which is usually done in conjunction with the buying and selling of equipment. In technology trade, the proceeds of technology transfer obtained by foreign investors from our country mainly include the proceeds from the transfer of patents, proprietary technologies and trademark rights. According to international practice, a sovereign state should exercise territorial jurisdiction and tax all kinds of income derived from that country according to law, which is a major issue that concerns the safeguarding of national sovereignty and economic interests.