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.
(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。)
SAT Announcement [2015] No.82
国家税务总局公告2015年第82号
Pursuant to provisions such as the PRC Enterprise Income Tax Law, its Implementing Regulations and the Ministry of Finance and State Administration of Taxation, Circular on Expanding the Implementation of Relevant Pilot Tax Policies of National Innovation Demonstration Zones on a Nationwide Basis (Cai Shui [2015] No.116), we hereby announce matters relevant to enterprise income tax on income derived from technology transfer of licensing rights as follows:
根据《中华人民共和国企业所得税法》及其实施条例、《财政部 国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》（财税〔2015〕116号）规定，现就许可使用权技术转让所得企业所得税有关问题公告如下：
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