Legislation roundup: Technology transfers, consumer rights and patent review guidelines

November 07, 2013 | BY

clpstaff &clp articles

The SAT has released an Announcement reducing or exempting income tax from technology transfer Amendments to the PRC Law on the Protection of the Rights and Interests of Consumers have been promulgated and SIPO has released draft Guidelines for patent reviews

Taxation

State Administration of Taxation, Announcement on the Issue of the Reduction or Exemption of Enterprise Income Tax on Income Derived from the Transfer of Technology

国家税务总局关于技术转让所得减免企业所得税有关问题的公告

Technical consulting, technical service and technical training income that can be counted as technology transfer income refers to the income derived by the transferor from the necessary technical consulting, technical services and technical training it provides to the transferee so that it masters the transferred technology so that the technology can be exploited and used in an industrial setting.

See the full translation.

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