Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises
关于居民企业技术转让有关企业所得税政策问题的通知
The Circular clarifies the scope of technology transfers, which includes the transfer by tax-resident enterprises of proprietary technology, copyrights in computer software, rights in layout-designs of integrated circuits, new varieties of plants and new biopharmaceutical products.
Issue: March 2011
CLP Reference: 3230/10.12.31
PRC Reference: 财税 [2010] 111号
Promulgated: 31 December 2010
Effective: 01 January 2008
Keywords (click to search):
technology transfer
proprietary technology
tax-resident enterprises
tax breaks
(Issued by the Ministry of Finance and the State Administration of Taxation on December 31 2010 and effective as of January 1 2008.)
(财政部、国家税务总局于二零一零年十二月三十一日公布，自二零零八年一月一日起执行。)
Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and the Finance Bureau of the Xinjiang Production and Construction Corp:
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
Pursuant to relevant provisions of the PRC Enterprise Income Tax Law (the Tax Law) and the Implementing Regulations for the PRC Enterprise Income Tax Law (Order of the State Council No.512; the “Implementing Regulations”), we hereby notify you on issues relevant to the reduction or exemption of enterprise income tax on eligible technology transfer income as follows:
根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及《中华人民共和国企业所得税法实施条例》（国务院令第512号，以下简称实施条例）的有关规定，现就符合条件的技术转让所得减免企业所得税有关问题通知如下：
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