Questions Concerning the Levy of Enterprise Income Tax on Software Royalties Derived from the Transfer of Software of Posts and Telecommunications Equipment by Foreign Enterprises Circular

财政部、国家税务总局关于外国企业转让邮电通讯设备软件取得的软件使用费征收企业所得税问题的通知

Issued: January 3 2001Effective: January 1 2001Main contents: The Circular states that enterprise income tax shall be levied on software royalties derived…

1 minute readFebruary 28, 2001 at 11:58 PM

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Issued: January 3 2001

Effective: January 1 2001

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