五、外国企业和外商投资企业所得税方面 首先要说明的是,这里谈的税种是“外国企业和外商投资企业所得税”。但介绍的内容则是涉及千家万户内资企业和事业单位应履行扣缴义务的有关知识。因此,广大内资企业和事业单位不要 Fifth, foreign enterprises and foreign-invested enterprises income tax First thing to note is that the tax here is “foreign companies and foreign-invested enterprises income tax.” However, the content of the introduction relates to the knowledge that thousands of domestic-funded enterprises and institutions should perform their withholding obligations. Therefore, the majority of domestic-funded enterprises and institutions do not