Full text translation - March 31 3011

    March 31, 2011 | BY

    clpstaff &clp articles

    Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises

    Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises

    关于居民企业技朮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. (See full translation)

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