代扣代缴外国企业所得税是国际税收的惯例，来源于中国的一切所得或收入是否都必须由外商投资企业或国内其他企业单位代扣税呢？不是这样的，有两种情况是不能代扣外国企业所得税的，第一种是与外国企业的商品买卖收入或所得一般是不用考虑代扣外国企业所得税的。换言之，非贸 Withholding and payment of foreign enterprise income tax is a practice in international taxation. All income or income from China must be withheld by the foreign-invested enterprises or other domestic enterprises. In the latter case, foreign enterprise income tax can not be withheld in the following two cases. The first one is that the income from the sale or purchase of goods with foreign enterprises generally does not need to consider the withholding of foreign enterprise income tax. In other words, non-trade