Circular on Expanding the Implementation of Relevant Pilot Tax Policies of National Innovation Demonstration Zones on a Nationwide Basis

关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知

Tax breaks for technology transfers expanded to the whole of China.

(Issued by the Ministry of Finance and the State Administration of Taxation on October 23 2015.)

(财政部、国家税务总局于二零一五年十月二十三日发布。)

财税[2015]116号

Cai Shui [2015] No.116

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：

根据国务院常务会议决定精神，将国家自主创新示范区试点的四项所得税政策推广至全国范围实施。现就有关税收政策问题明确如下：

Finance departments (bureaus), offices of the State Administration of Taxation

一、关于有限合伙制创业投资企业法人合伙人企业所得税政策