Note that the tax law is lighter than the first one: amortization is not allowed to be deducted from the due price of the patent right purchased by installment?

Withholding tax means that the enterprise has not withheld and remitted the tax of RMB 6,543,800,000 yuan obtained by non-resident enterprises in patent transfer, and the tax withheld and remitted is not included in the taxable income, because this part of the tax is borne by overseas enterprises. 50,000 yuan is the amortization amount, which has been amortized, and the accounting profit has been deducted according to the management expenses, so there is no need to adjust it. Investigate the handling of tax withholding by non-resident enterprises.