近年来随着我国技术贸易的迅速发展,越来越多的企业参与了技术引进、技术出口的贸易和经济合作活动。因国际技术贸易涉及的税收问题很多,不同的知识产权类型、不同的交易方式涉及的税种往往不同,其中所得税问题对技术转让当事人影响最大,关系最密切。有的企业就是因为对此不了解而替对方缴纳了所得税,从而损害了国 In recent years, with the rapid development of technology trade in our country, more and more enterprises have taken part in the trade and economic cooperation activities of technology import and technology export. Due to many tax issues involved in international technology trade, different types of IPRs and different modes of transaction often involve different types of taxes. Among them, the issue of income tax has the greatest impact on the parties to technology transfer and the relationship is the most closely related. Some enterprises pay income tax for each other because they do not understand it, thus harming the country