(Issued by the State Administration of Taxation on October 21 2013 and effective as of November 1 2013.)
(国家税务总局于二零一三年十月二十一日发布,自二零一三年十一月一日起施行。)
SAT Announcement [2013] No.62
With a view to strengthening tax levy administration
Announcement on the Issue of the Reduction or Exemption of Enterprise Income Tax on Income Derived from the Transfer of Technology
关于技术转让所得减免企业所得税有关问题的公告
Technical consulting income may be counted as technology transfer income.
By CLP Temp | clp articles