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    March 31, 2011 | BY

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    Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises

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    Circular on Issues Concerning the Enterprise Income Tax Policy for Technology Transfers by Tax-resident Enterprises

    关于居民企业技朮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