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1996年福建BS公司与日本SJ公司签订了一份引进软体技术服务的技术使用权合同，合同规定BS公司应付给SJ公司专有技术使用费总金额约387多万美元，由BS采用信用证结算方式分十次5年内付清。根据《中华人民共和国外商投资企业和外国企业所得税法》第十九条规定，外国企业在中国境
In 1996 Fujian BS Company and Japan SJ Company signed a contract for the right to use technology for the introduction of software technical services. The contract stipulated that the total amount of the royalties to be paid by BS Company to SJ Company was about 3.87 million USD, which was settled by letter of credit by BS Ways to sub-five times within five years to pay off. According to Article 19 of the “Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises”, foreign enterprises are operating in China