Announcement on Issues Relevant to Enterprise Income Tax on Technology Transfer Income Derived from Licensing

关于许可使用权技术转让所得企业所得税有关问题的公告

Technology transfer income clarified for tax break purpose.

By Susan Mok

(Issued by the State Administration of Taxation on November 16 2015 and effective as of October 1 2015.)

(国家税务总局于二零一五年十一月十六日发布，自二零一五年十月一日起施行。)

国家税务总局公告2015年第82号

SAT Announcement [2015] No.82

根据《中华人民共和国企业所得税法》及其实施条例、《财政部国家税务总局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》（财税〔2015〕116号）规定，现就许可使用权技术转让所得企业所得税有关问题公告如下：

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