Legislation roundup: Technology transfers, consumer rights and patent review guidelines

November 07, 2013 | BY

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The SAT has released an Announcement reducing or exempting income tax from technology transfer Amendments to the PRC Law on the Protection of the Rights and Interests of Consumers have been promulgated and SIPO has released draft Guidelines for patent reviews

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Taxation

State Administration of Taxation, Announcement on the Issue of the Reduction or Exemption of Enterprise Income Tax on Income Derived from the Transfer of Technology

Technical consulting, technical service and technical training income that can be counted as technology transfer income refers to the income derived by the transferor from the necessary technical consulting, technical services and technical training it provides to the transferee so that it masters the transferred technology so that the technology can be exploited and used in an industrial setting.

See the full translation.

Further reading


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Consumer rights

PRC Law on the Protection of the Rights and Interests of Consumers (2nd Revision)

Where a business operator sells goods online by television shopping, telephone sales, mail order or other such means, consumers have the right to return the goods, no questions asked, within seven days from the date of receipt of the goods. Return of goods without any questions asked does not apply to fresh, live or perishable goods, digital goods, such as audio and video recordings and computer software that have been downloaded or the packaging of which the consumer has opened, as well as goods that, based on their nature, the consumer confirmed were not returnable at the time of purchase.

Further reading


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Intellectual property

State Intellectual Property Office, Draft Amendment Proposal for the Patent Review Guidelines (Draft for Comments)

The Draft Amendment proposes to add a circumstance where grant of a design patent will be denied, i.e. the pattern displayed by the product display device has no connection with the human-machine interaction or the realisation of the product's function. Additionally, it proposes to remove the requirements in respect of the pattern of products.

Further reading

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