Circular of the State Administration of Taxation for Defining the
Incomes of Foreign Enterprises and Individuals from Technology
Transfer which Are to Be Exempt from Business Tax
Full text
The bureau of Local Taxation of every province, autonomous region, municipality directly under the Central Government and municipality separately listed on the State plan:
According to the provisions of 'Circular of the Ministry of Finance and the State Administration of Taxation for Implementation of Provisions Concerning Taxation in "Decision of the Central Committee of the Chinese Communist Party and the State Council on Promotion of Technological Innovation, Development of High Technologies and Accomplishment of Industrialization "(CaiShuiZi [1999] No.273), incomes of foreign enterprises and individuals from technology transfer, business of technology development and related business of technical consultancy and service shall be exempt from business tax. For the purpose of convenient implementation, provisions are hereby made for clarification of the incomes of foreign enterprises and individuals from technology transfer which are exempt from business tax.
1. The income from technology transfer that is exempt from business tax means those earned by the transferor from compensated transfer of, the ownership of, or the right to use his patent or non-patent technology and from the provision of relevant technical consultancy and service. Incomes relating to technology transfer earned in the form of 'admission fee' or 'royalty' determined according to a certain percentage of the sales shall all be incomes that are free from business tax.
2. Trademark royalty or other similar incomes under a technology transfer contract are not incomes that are free from business tax under the CaiShuiZi [1999] No.273. So the tax bearer shall reasonably divide the income that is subject to business tax such as trademark royalty from the contract price. In case of failure to divide precisely and reasonably, the taxation organ may determine the amount for which the business tax is to be exempted provided that such amount shall not exceed 50% of the total contract price.
3. The procedure for examination and approval of the above-mentioned exemption of business tax shall still continue to be handled according to Item (3), Article 2 of CaiShuiZi [1999] No.273 .
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国家税务总局关于明确外国企业和外籍个人技术转让收入免征营业税范围问题的通知》
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按照财政部 国家税务总局《关于贯彻落实<中共中央国务院关于加强技术创新，发展高科技，实现产业化的决定>有关税收问题的通知》(财税字[1999]273号)的规定，外国企业和外籍个人从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入，免征营业税。为便于各地掌握执行，现对外国企业和外籍个人取得的可免征营业税的技术转让收入的范围明确如下:
一、免征营业税的技术转让收入是指转让者将其拥有的专利和非专利技术的所有权或使用权有偿转让他人及提供与之相关的技术咨询、技术服务等所取得的收入。采取按产品销售比例提取收入等形式取得的“入门费”、“提成费”等作价方式取得的与技术转让有关的收入，均属于免征营业税的技术转让收入范围。
二、技术转让合同中的商标使用费或类似性质的收入，不属于上述财税字[1999]273号文件规定免征营业税的范围。因此，纳税人应正确合理地划分出合同中商标使用费等不予免税的收入。如不能准确合理划分，税务机关可按照不高于合同总价款50%的金额确定免征营业税的技术转让收入额。
三、上述技术转让收入免征营业税的具体审批程序仍按照(财税字[1999]273号)第二条第(三)项的有关规定执行。
按照财政部 国家税务总局《关于贯彻落实<中共中央国务院关于加强技术创新，发展高科技，实现产业化的决定>有关税收问题的通知》(财税字[1999]273号)的规定，外国企业和外籍个人从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入，免征营业税。为便于各地掌握执行，现对外国企业和外籍个人取得的可免征营业税的技术转让收入的范围明确如下:
一、免征营业税的技术转让收入是指转让者将其拥有的专利和非专利技术的所有权或使用权有偿转让他人及提供与之相关的技术咨询、技术服务等所取得的收入。采取按产品销售比例提取收入等形式取得的“入门费”、“提成费”等作价方式取得的与技术转让有关的收入，均属于免征营业税的技术转让收入范围。
二、技术转让合同中的商标使用费或类似性质的收入，不属于上述财税字[1999]273号文件规定免征营业税的范围。因此，纳税人应正确合理地划分出合同中商标使用费等不予免税的收入。如不能准确合理划分，税务机关可按照不高于合同总价款50%的金额确定免征营业税的技术转让收入额。
三、上述技术转让收入免征营业税的具体审批程序仍按照(财税字[1999]273号)第二条第(三)项的有关规定执行。