论文部分内容阅读
关于外商向中国境内用户售让计算机软件或提供计算机软件使用权征税问题，国家税务总局曾以（86）财税字第235号做出规定，国家税务总局现对该文第1条的有关内容进一步明确如下：一、外商以提供专利或版权使用许可形式向中国境内用户提供计算机软件使用权，或虽然计算机软件未?
Regarding the taxation of foreign companies selling computer software to users in China or providing the right to use computer software, the State Administration of Taxation once stipulated (86) Cai Shui Zi No.235, and the State Administration of Taxation now makes reference to the relevant contents of Article 1 Further clarified as follows: First, foreign companies to provide patents or copyrights permission to provide users in China the right to use computer software, or although the computer software is not?