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.
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(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。)
Cai Shui [2010] No.111