据了解，中外合作拍摄影视作品，一般是双方签订合同，进行拍片登记，然后拍摄制作，作品由双方分别负责境内外的发行，双方分享发行收入。根据外商投资企业和外国企业所得税法及有关规定，外商所分得的我国境内发行收入，属于来源于中国境内的版权所得。由于外商仅为在中国进 It is understood that Chinese and foreign cooperative film and television works, usually the two sides signed a contract, the film registration, and then filming production, the work by both sides are responsible for domestic and foreign distribution, the two sides share the distribution income. According to the Income Tax Law of Foreign-Funded Enterprises and Foreign-Funded Enterprises and other relevant provisions, the revenue from the distribution of domestic proceeds in China by foreign investors belongs to the copyright proceeds derived from the territory of China. Because foreign businessmen only entered China