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.
(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
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