State Administration of Taxation, Question Concerning the Examination and Approval Procedure for Exemption of Business Tax on Such Business as Technology Transfers Official Reply
国家税务总局关于技术转让等业务免征营业税审批程序问题的批复
May 02, 2001 | BY
clpstaff &clp articles &Issued: March 23 2001Main contents: The Reply states that the specific procedure for the examination and approval of exemption of business tax on revenue…
Issued: March 23 2001
Main contents: The Reply states that the specific procedure for the examination and approval of exemption of business tax on revenue derived from technology transfers should follow the relevant provisions of the Ministry of Finance and State Administration of Taxation, Relevant Tax Questions Concerning Thorough Implementation of the«Central Committee of the Communist Party of China and State Council, The Decision on Strengthening Technological Innovation, Develpoing Advanced Science and Technology and Realizing Industrialization» Circular.
Related legislation: Administration of the Recognition and Registration of Technology Contracts Procedures, Feb 16 2000, CLP 2000 No.5 p26 and Ministry of Finance and State Administration of Taxation, Relevant Tax Questions Concerning Thorough Implementation of the «Central Committee of the Communist Party of China and State Council, The Decision on Strengthening Technological Innovation, Develpoing Advanced Science and Technology and Realizing Industrialization»Circular, Nov 2 1999, CLP 2000 No.1 p8
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now