& ltp> Answer: Paragraph 3 of Article 3 of the Enterprise Income Tax Law stipulates that if a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China. & lt/p & gt； & ltp> Article 7 of the Implementation Regulations of the Enterprise Income Tax Law stipulates that the income from sources inside and outside China mentioned in Article 3 of the Enterprise Income Tax Law shall be determined according to the following principles:/p > & ltp> (5) Income from interest, rent and royalties shall be determined according to the location of the enterprise, institution or place that undertakes or pays the income, or according to the domicile of the individual who undertakes or pays the income; & lt/p & gt； & ltp> Article 20 stipulates that the royalty income mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use patents, non-patented technologies, trademarks, copyrights and other franchises. & lt/p & gt； & ltp> Royalty revenue, the realization of revenue shall be confirmed according to the date when the concessionaire pays the royalties as agreed in the contract. & lt/p & gt； & ltp> According to the above provisions, overseas enterprises transfer the ownership of their technology patents to China, which does not belong to the income obtained from China, and do not pay the enterprise income tax withheld and remitted in principle. However, if the above purchase is the technology use right of an overseas enterprise, the income tax shall be paid in China. & lt/p & gt；