Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises
关于居民企业技术转让有关企业所得税政策问题的通知
The Circular clarifies the scope of technology transfers, which includes the transfer by tax-resident enterprises of proprietary technology, copyrights in computer software, rights in layout-designs of integrated circuits, new varieties of plants and new biopharmaceutical products.
(Issued by the Ministry of Finance and the State Administration of Taxation on December 31 2010 and effective as of January 1 2008.)
(财政部、国家税务总局于二零一零年十二月三十一日公布，自二零零八年一月一日起执行。)
Cai Shui [2010] No.111
Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and the Finance Bureau of the Xinjiang Production and Construction Corp:
财税 [2010] 111号
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