Announcement on the Issue of the Reduction or Exemption of Enterprise Income Tax on Income Derived from the Transfer of Technology
关于技术转让所得减免企业所得税有关问题的公告
Technical consulting income may be counted as technology transfer income.
(Issued by the State Administration of Taxation on October 21 2013 and effective as of November 1 2013.)
(国家税务总局于二零一三年十月二十一日发布,自二零一三年十一月一日起施行。)
SAT Announcement [2013] No.62
With a view to strengthening tax levy administration related to the reduction or exemption of enterprise income tax on income derived from the transfer of technology, we hereby make the following announcement on issues relevant to the calculation of income derived from the transfer of technology in the State Administration of Taxation, Circular on Issues Relevant to the Reduction or Exemption of Enterprise Income Tax on Income Derived From the Transfer of Technology (Guo Shui Han [2009] No.212) as follows:
1. Technical consulting, technical service and technical training income that may 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 the transferee masters the transferred technology and brings the technology into use in an industrial setting, and shall additionally satisfy the following conditions:
国家税务总局公告 [2013] 第62号
(1) the technical consulting, technical services and technical training are the technical consulting, technical services and technical training specified in the technology transfer contract and relevant to the technology transfer; and
(2) the technical consulting, technical service and technical training income is charged together with the income from the technology transfer item.
2. This Announcement shall be effective as of November 1 2013. No tax payment adjustments shall be made to relevant transactions that have previously been subject to enterprise income tax treatment.
clp reference:3230/13.10.21 prc reference:国家税务总局公告 [2013] 第62号 issued:2013-10-21 effective:2013-11-01(Issued by the State Administration of Taxation on October 21 2013 and effective as of November 1 2013.)
为加强技术转让所得减免企业所得税的征收管理，现将《国家税务总局关于技术转让所得减免企业所得税有关问题的通知》（国税函〔2009〕212号）中技术转让收入计算的有关问题，公告如下：
SAT Announcement [2013] No.62
一、可以计入技术转让收入的技术咨询、技术服务、技术培训收入，是指转让方为使受让方掌握所转让的技术投入使用、实现产业化而提供的必要的技术咨询、技术服务、技术培训所产生的收入，并应同时符合以下条件：
With a view to strengthening tax levy administration related to the reduction or exemption of enterprise income tax on income derived from the transfer of technology, we hereby make the following announcement on issues relevant to the calculation of income derived from the transfer of technology in the State Administration of Taxation, Circular on Issues Relevant to the Reduction or Exemption of Enterprise Income Tax on Income Derived From the Transfer of Technology (Guo Shui Han [2009] No.212) as follows:
（一）在技术转让合同中约定的与该技术转让相关的技术咨询、技术服务、技术培训；
1. Technical consulting, technical service and technical training income that may 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 the transferee masters the transferred technology and brings the technology into use in an industrial setting, and shall additionally satisfy the following conditions:
（二）技术咨询、技术服务、技术培训收入与该技术转让项目收入一并收取价款。
(1) the technical consulting, technical services and technical training are the technical consulting, technical services and technical training specified in the technology transfer contract and relevant to the technology transfer; and
二、本公告自2013年11月1日起施行。此前已进行企业所得税处理的相关业务，不作纳税调整。
(2) the technical consulting, technical service and technical training income is charged together with the income from the technology transfer item.
2. This Announcement shall be effective as of November 1 2013. No tax payment adjustments shall be made to relevant transactions that have previously been subject to enterprise income tax treatment.
clp reference:3230/13.10.21 prc reference:国家税务总局公告 [2013] 第62号 issued:2013-10-21 effective:2013-11-01This 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