各省、自治区、直辖市和计划单列市国家税务局,深圳市地方税务局:近期,一些地区税务机关在涉外税收检查中发现,我国境内一些企、事业单位或部门(以下简称国内支付单位),对按合同规定应在本期支付给外国企业的利息、租金、特许权使用费等费用,已计入本期企业的成本、费用,但由于种种原因,未实际支付上述款项。现对此种情况下,国内支付单位是否按照税法规定代扣外国企业预提所得税的问题,明确如下:根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法)实施细则第十一条的规定,纳税人 In recent years, the tax authorities in some regions found in the tax examination of foreign affairs that some enterprises, institutions or departments in the territory of China (hereinafter referred to as “domestic payment units”) found that the tax authorities in the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, Expenses such as interest, rent, royalties and other expenses that should be paid to a foreign enterprise in the current period in accordance with the contract have been included in the cost and expenses of the current enterprise but due to various reasons, the aforesaid payment has not been actually made. Now under such circumstances, the domestic payment unit in accordance with the provisions of the tax law withholding withholding income tax of foreign enterprises, the following is clear: According to the “People’s Republic of China foreign-invested enterprises and foreign enterprises Income Tax Law” (hereinafter referred to as tax law) tenth A rule, taxpayers