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:
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