Procedures for the Examination and Approval of Enterprise Income Tax Reductions and Exemptions for Technology Imports Circular
关于技术进口企业所得税减免审批程序的通知
To encourage technology imports and standardize the procedure for tax reductions and exemptions, this Circular states that a foreign investor who wishes to apply for an income tax reduction or exemption may entrust the technology import transferee to carry out the relevant procedures.
(Issued by the State Administration of Taxation and the Ministry of Commerce on, and effective as of, March 17 2005.)
(国家税务总局、商务部于二零零五年三月十七日下发，自下发之日起执行。)
Guo Shui Fa [2005] No.45
国税发 [2005] 45号
Offices of the State Administration of Taxation and commerce departments of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, local taxation bureaux of Guangdong and Hainan Province and Shenzhen City and the competent commerce departments of the provinces, autonomous regions, municipalities directly under the central government, cities with independent development plans and Xinjiang Production and Construction Corps:
各省、自治区、直辖市和计划单列市国家税务局、商务厅，广东、海南省和深圳市地方税务局，各省、自治区、直辖市及计划单列市及新疆生建设兵团商务主管部门:
With a view to encouraging technology imports and standardizing the procedure for tax reductions and exemptions, we hereby further clarify the provisions on the procedure for the examination and approval of the reduction and exemption of enterprise income tax in connection with licensing fees for technology imports as follows:
为鼓励技术进口，规范税收减免程序，现对技术进口所涉及的特许权使用费企业所得税减免审批程序问题，进一步明确规定如下:
1. The term "technology import" means the act of transferring technology from abroad to China by way of trade, investment or economic and technical cooperation. Foreign enterprises are eligible for reductions and exemptions of enterprise income tax in connection with technology import contracts that comply with the provisions.
一、 技术进口指从中国境外向中国境内通过贸易、投资或者经济技术合作的方式转移技术的行为。对于符合规定的技术进口合同，外国企业可以享受减免企业所得税的优惠。
2. If a foreign investor seeks an income tax reduction or exemption in respect of licensing fees obtained for proprietary technology that falls under Item (4) of the third paragraph of Article 19 of the PRC Foreign-invested Enterprise and Foreign Enterprise Income Tax Law and Article 66 of its Implementing Rules, and that which is deemed advanced or provided on preferential terms, shall submit the matter by level to the State Administration of Taxation for approval.
二、 对外商提供属于《中华人民共和国外商投资企业和外国企业所得税法》第十九条第三款第(四)项及其《实施细则》第六十六条所列举的专有技术所取得的特许权使用费，且技术先进或者条件优惠的，需减免所得税的均应层报国家税务总局批准。
3. A foreign investor that wishes to apply for an income tax reduction or exemption may entrust the technology import transferee to carry out the relevant procedures. The transferee shall first apply to the competent department that registered the technology import contract to carry out the procedures for a Letter of Recommendation for the Reduction or Exemption of Enterprise Income Tax. Letters of Recommendation are divided into two types, Type A and Type B (for the format of which see Annex 1 and Annex 2). If the technology import contract serves as an appendix to the contract for/articles of association of a foreign-invested enterprise, the application shall be for a Type B Letter of Recommendation. In all other cases, the application shall be for an Type A Letter of Recommendation. When applying, the following materials shall be provided:
三、 外商申请办理所得税减免的，可委托技术进口受让方办理有关手续。受让方首先应向为其登记技术进口合同的主管部门申请办理《关于建议减免企业所得税的函》。建议函分为A类、B类两种(格式见附件一、附件二)，技术进口合同作为外商投资企业合同/章程附件的申请B类，其它的均申请A类。申请时应提供以下数据:
(1) a duplicate of the technology import contract;
(一) 技术进口合同副本;
(2) the Technology Import Contract Registration Certificate;
(二) 技术进口合同登记证书;
(3) the data sheet for the technology import contract;
(三) 技术进口合同数据表;
(4) the foreign enterprise's letter of application for an exemption or reduction of enterprise income tax;
(四) 外国企业所得税减免申请函;
(5) the power of attorney with which the foreign enterprise appoints the transferee to carry out the tax reduction or exemption procedures; and
(五) 外国企业委托受让方办理减免税手续的委托书;
(6) the letter of application for the tax reduction or exemption submitted by the transferee.
(六) 受让方提出的减免税申请函。
If the technology transfer contract serves as an appendix to the contract for/articles of association of the foreign-invested enterprise, the approval document for the contract/articles of association and the Foreign-invested Enterprise Approval Certificate or Approval Certificate for a Taiwan, Hong Kong or Macao-invested Enterprise shall substitute for the Technology Import Contract Registration Certificate specified in the preceding paragraph and an application made to the original contract/articles of association examination and approval authority for a Letter of Recommendation for the Reduction or Exemption of Enterprise Income Tax (Type B).
技术进口合同作为外商投资企业合同/章程附件的，以合同/章程批文及《外商投资企业批准证书》或《台港澳侨投资企业批准证书》代替前款《技术进口合同登记证书》，到合同/章程原审批机关申请办理《关于建议减免企业所得税的函》(B类)。
4. Once the transferee has carried out the procedures for a Letter of Recommendation for the Reduction or Exemption of Enterprise Income Tax, it shall also submit the other materials specified in Article 3 hereof and carry out the relevant tax reduction and exemption procedures with the tax department.
四、 受让方办理《关于建议减免企业所得税的函》后，同时提供本通知第三条列举的其它材料，向税务部门办理有关减免税手续。
5. When issuing the Letter of Recommendation, the commerce department shall conduct a stringent examination in accordance with the PRC Foreign-invested Enterprise and Foreign Enterprise Income Tax Law and its Implementing Rules. A technology import contract shall not be deemed to satisfy "preferential terms" as specified in tax laws and, in principle, a Letter of Recommendation may not be issued if:
五、 商务部门在出具建议函时应依据《中华人民共和国外商投资企业和外国企业所得税法》及其《实施细则》的规定严格审核。对于技术进口合同中有下列情形之一的，均不视为税法规定的“条件优惠”，原则上不得出具建议函:
(1) the contract is for the import of technology in the restricted category;
(一) 进口限制类技术的;
(2) the contract contains provisions that violate the PRC Administration of Technology Import and Export Regulations, such as strict restrictive conditions, etc.; or
(二) 合同条款中存在严重限制性条款等违背《中华人民共和国技术进出口管理条例》内容的;
(3) payment of the licensing fee is provided for in the form of a royalty whose rate exceeds 5%.
(三) 以提成费方式支付特许权使用费，提成率超过5%的。
If such technology is genuinely advanced and there is a need to issue a Letter of Recommendation, a special explanation shall be included.
对其中确属技术先进需要出具建议函的，应附有特别说明。
6. In the event that the State Administration of Taxation has doubts concerning a Letter of Recommendation issued by the commerce department of a province, autonomous region, municipality directly under the central government or city with independent development plans, it may submit it to the Ministry of Commerce for review.
六、 国家税务总局对于各省、自治区、直辖市和计划单列市商务主管部门出具的建议函有疑问时，可提请商务部予以复核。
7. The Ministry of Commerce is in charge of uniformly designing the form of Letters of Recommendation. Local commerce departments may visit the law and regulation section of the Science and Technology Department of the Ministry of Commerce to download the form.
七、 商务部负责统一设计建议函的格式，地方商务主管部门可到商务部网站科技司子站法律法规栏目内下载。
8. This Circular shall be implemented as of the date of issuance.
八、 本通知自下发之日起执行。
Annexes: Letter of Recommendation for the Reduction or Exemption of Enterprise Income Tax (Type A)
附件: 1. 关于建议减免企业所得税的函(A类)
Letter of Recommendation for the Reduction or Exemption of Enterprise Income Tax (Type B)
clp reference:3220/05.03.17prc reference:国税发 [2005] 45 号promulgated:2005-03-17effective:2005-03-172. 关于建议减免企业所得税的函(B类)
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