Procedures for the Examination and Approval of Enterprise Income Tax Reductions and Exemptions for Technology Imports Circular

关于技术进口企业所得税减免审批程序的通知

To encourage technology imports and standardize the procedure for tax reductions and exemptions, this Circular states that a foreign investor who wishes to apply for an income tax reduction or exemption may entrust the technology import transferee to carry out the relevant procedures.

(Issued by the State Administration of Taxation and the Ministry of Commerce on, and effective as of, March 17 2005.)

(国家税务总局、商务部于二零零五年三月十七日下发，自下发之日起执行。)

Guo Shui Fa [2005] No.45

国税发 [2005] 45号

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]