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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, China
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Latest Version in WIPO Lex
Year of Version
2000
Dates
Entry into force:
October 8, 2000
Adopted:
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
Main text(s)
Main text(s)
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
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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
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WIPO Lex No.
CN129