World Intellectual Property Organization

China

Circular of the State Administration of Taxation for Defining the Incomes of Foreign Enterprises and Individuals from Technology Transfer which Are to Be Exempt from Business Tax

Shortcuts

China

Year of current version:2000
Date of entry into force of original text:October 8, 2000
Date of Text (Issued):October 8, 2000
Type of Text:Implementing Rules/Regulations
Subject Matter:Transfer of Technology
Notes:The regulation clarifies on the incomes of foreign enterprises and individuals from technology transfer which are exempt from business tax.
Available Texts: 
Chinese

国家税务总局关于明确外国企业和外籍个人技术转让收入免征营业税范围问题的通知 国家税务总局关于明确外国企业和外籍个人技术转让收入免征营业税范围问题的通知, Complete document (pdf) [56 KB] 国家税务总局关于明确外国企业和外籍个人技术转让收入免征营业税范围问题的通知, Complete document (htm) [4 KB] (Version with Automatic Translation Tool)

English

Circular of the State Administration of Taxation for Defining the Incomes of Foreign Enterprises and Individuals from Technology Transfer which Are to Be Exempt from Business Tax Circular of the State Administration of Taxation for Defining the Incomes of Foreign Enterprises and Individuals from Technology Transfer which Are to Be Exempt from Business Tax, Complete document (pdf) [16 KB]

Related Legislation:
WIPO Lex No.:CN129

Explore WIPO