对支付软件报酬征管方面存在的问题《外商投资企业和外国企业所得税法》第十条规定对外国企业取得的来源于中国境内的特许权使用费征收所得税。其实施细则第六条第二款规定特许权使用费的范围是指外国企业在中国境内未设立机构、场所而提供在中国境内使用的专利权、专有技术、? Issues Concerning the Payment of Software Remuneration Article 10 of the Law of the People’s Republic of China on Income Taxes on Foreign-Funded Enterprises and Foreign Enterprises provides for income tax on the royalties derived by foreign enterprises from sources within the territory of China. The second paragraph of Article 6 of the Implementation Rules stipulates that the scope of the royalties refers to the foreign enterprises that have not set up any establishments or establishments in the territory of China to provide patents and proprietary technologies for use in China.