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财税[2010]111号各省、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《中华人民共和国企业所得税法》(以下简称企业所得税法)及《中华人民共和国企业所得税法实施条例》(国务院令第512号,以下简称实施条例)的有关规定,现就符合条件的技术转让所得减免企业所得税有关问题通知如下:一、技术转让的范围,包括居民企业转让专利技术、计算机软件著作权、集成电路布图设计权、植物新品种、生物医药新品种,以及财政部和国家税务总局确定的其他技术。
Finance Bureau (bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of each province, autonomous region, municipality directly under the Central Government and city under separate planning: According to the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the "Enterprise Income Tax Law of the People’s Republic of China on Implementation of the Law of the People’s Republic of China on Enterprise Income Tax (Decree No. 512 of the State Council, hereinafter referred to as the Implementation Regulation), we hereby notify the following issues regarding the reduction of corporate income tax on eligible income from technology transfer as follows: I. Transfer of technology The scope includes the transfer of proprietary technologies by resident enterprises, the copyright of computer software, layout rights of integrated circuits, new varieties of plants, new varieties of biomedicine, and other technologies determined by the Ministry of Finance and the State Administration of Taxation.