Ministry of Finance and State Administration of Taxation, Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises
财政部、国家税务总局关于居民企业技术转让有关企业所得税政策问题的通知
Tax circular issued to clarify scope of technology transfers.
Issue: March 2011
CLP Reference: 3230/10.12.31
Issued: December 31 2010
Effective: January 1 2008
Applicability: The term “technology transfer” means the act whereby a tax-resident enterprise transfers ownership of, or grants a...
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