Announcement on Issues Relevant to Enterprise Income Tax on Technology Transfer Income Derived from Licensing
关于许可使用权技术转让所得企业所得税有关问题的公告
Technology transfer income clarified for tax break purpose.
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(Issued by the State Administration of Taxation on November 16 2015 and effective as of October 1 2015.)
(国家税务总局于二零一五年十一月十六日发布，自二零一五年十月一日起施行。)
国家税务总局公告2015年第82号