(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
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.
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