成套设备进口和技术转让内容的技术引进合同是进口业务中最为复杂的一类合同,执行这类合同所遇到的税收问题因而也较为复杂。本文以该类合同为例,根据我国现行税法的有关规定,结合本人在实际工作中的体会,对这类合同所涉及的有关税收问题做出一般性的总结,供从事技术引进的同志 The introduction of technology import contracts for complete sets of equipment and technology transfer is one of the most complicated types of contracts in import business. Therefore, the tax issues encountered in the implementation of such contracts are also complicated. Based on the relevant provisions of the current tax law in our country and the experience of my own work, this article gives a general summary of the related tax issues involved in such contracts for the comrades engaged in technology import