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

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 (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
Related Legislation:	Relates to Interim Measures Governing National Hi-tech Industry Development Projects (CN130) Rules for the Implementation of the Patent Law of the People’s Republic of China (CN024)
WIPO Lex No.:	CN129