State Administration of Taxation, Circular on Issues Relevant to the Administration of Exemption of Business Tax on Revenue Derived from Technology Transfers from Foreign Enterprises and Foreign Individuals to Entities inside China after the Cancellation of Administrative Examination and Approval in Respect of Taxation
国家税务总局关于取消税务行政审批后外国企业及外籍个人向中国境内转让技术取得收入免征营业税管理问题的通知
Date:
September 2005
CLP Reference: 3210/05.06.23
Promulgated: 23 June 2005
Keywords (click to search): [taxation] [business tax] [corporate tax] [levy] [technology transfer] [foreign] [tax return] [tax refund] [income tax]
Issued: June 23 2005
Applicability: The phrase "cases whose examination and approval has not yet been completed" refers to applications for tax reduction and exemption that have been accepted by tax authorities but the examination and approval procedures thereof have not yet been completed, or applications that, though have not...
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