预提所得税是税务机关对外国企业在中国境内未设立机构、场所而有取得来源于中国境内的股息、利息、特许权使用费等所得，或者虽设立机构、场所，但上述所得与其机构。场所没有实际联系的所得而征收的所得税。它具有政策性强、涉及面广、税源分散、收入小、征收管理难度大等特 Withholding income tax is the tax authorities for foreign enterprises in China have no institutions, places and have derived from the dividends in China, interest, royalties and other income, or although the establishment of institutions, establishments, but the income and its agencies. Places where there is no income tax actually collected. It has a strong policy, involving a wide range of sources, scattered sources of income, income small, difficult to manage such as collection of special