中华人民共和国外商投资企业和外国企业所得税法》（下简称“税法”）第十九条，规定了对外国企业来源于中国境内的特定收入依主权原则征收企业所得税，这“企业所得税”我们通常称作外国企业“预提所得税”。我国对外国企业征收预提所得税以来，预提所得税收入呈几何级数上升 Article 19 of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (“the Tax Law”) stipulates that the specific income from foreign enterprises originating in China shall be subject to the enterprise income tax on the principle of sovereignty. This “corporate income tax” Known as foreign companies “withholding income tax.” Since our country levied pretax income tax on foreign enterprises, the income from pretax income tax increased geometrically