近接一些地区反映,国内一些海运企业从境外租用集装箱用于国际运输,对外国公司取得的集装箱租金收入应否征收所得税问题,经研究,现明确如下: 外国公司向我国境内企业出租集装箱取得的租金收入,应依据《外商投资企业和外国企业所得税法》的规定缴纳企业所得税。考虑到我国现有集装箱数量不能满足需理的实际情况,为有利于发展我国集装箱远洋运输业务,对外国公司、企业将集装箱租给我国公司、企业用于国际运输所取得的租金 Proximity of some regions reflects that some domestic shipping companies rent containers for use in international transport from abroad and that whether income tax on container rental income obtained by foreign companies should be levied is as follows: The rent that foreign companies rent containers for domestic enterprises in China Income, income tax should be based on “foreign-invested enterprises and foreign enterprises Income Tax Law” provisions of corporate income tax. In view of the fact that the existing number of containers in our country can not meet the needs of actual needs, in order to be conducive to the development of China’s container ocean shipping business, rents to foreign companies and enterprises to our country’s companies and rents paid by enterprises for international transportation