State Administration of Taxation, Question Concerning the Levy of Business Tax on Copyright Assignments Circular

国家税务总局关于转让著作权征收营业税问题的通知

June 02, 2001 | BY

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Issued: April 16 2001Main contents: The Circular specifies the category under which business tax should be levied when a trustee assigns an intangible…

Clp Reference: 3230/01.04.16 Promulgated: 2001-04-16

Issued: April 16 2001

Main contents: The Circular specifies the category under which business tax should be levied when a trustee assigns an intangible asset under his own name or under the name of the owner. If the intangible asset is not used inside China, no business tax will be levied.
Related legislation: PRC, Business Tax Tentative Regulations Implementing Rules, Dec 25 1993, CLP 1994 No.3 p32

clp reference:3230/01.04.16promulgated:2001-04-16

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