STATE SECRECY PROTECTION REGULATIONS FOR COMPUTER INFORMATION SYSTEMS ON THE INTERNET
CIRCULAR OF THE MINISTRY OF INFORMATION INDUSTRY, THE MINISTRY OF EDUCATION, THE MINISTRY OF SCIENCE AND TECHNOLOGY, THE STATE ADMINISTRATION OF TAXATION CONCERNING THE ISSUANCE OF “CERTIFYING STANDARD AND MANAGING MEASURES FOR SOFTWARE ENTERPRISES (FOR TRIAL IMPLEMENTATION)”
The Ministry of Information Industry, the Ministry of Education, the Ministry of Science and Technology, the State Administration Circular of the Ministry of Information Industry, the Ministry of Education, the Ministry of Science and Technology, the State Administration XinBuLianChan [2000] No.968 October 16,2000 The departments in-charge of information industry, the state tax bureaus, local tax bureaus, association of Chinese software industry This “Certifying Standard and Managing Measures For Software Enterprises (For Trial Implementation)” (hereinafter the “Regulations”) In view of the actual conditions of the software enterprises and software industry associations throughout the country, the certifying Article 1 This Regulations is promulgated pursuant to “Policies on Encouraging the development of Software Industry and Integrated Circuit Industry” Article 2 All the software enterprises certified by the standard and procedure of this Regulations are enpost_titled to the encouragement policies Article 3 Software products in this Regulations shall refer to the computer software, information system provided to the consumer or the software Article 4 The Ministry of Information Industry stipulates standard and managing measures for certifying software enterprise jointly with the 1. according to the proposal of the departments in-charge of information industry in all provinces, autonomous regions and municipalities 2. instructing, supervising and examining certification of software enterprises throughout the country; 3. accepting the application for reconsideration of certifying result and annual examination. Article 5 The departments in-charge of information industry in all provinces, autonomous regions and municipalities shall be responsible for 1. supervising and examining the certifying work in their administrative areas and designating the certifying organs at prefecture level; 2. examining and approving the certifying result in their administrative areas jointly with the tax authorities at the same level; 3. announcing the namelist of certified software enterprises in their administrative areas and issuing certificates for such enterprises; 4. accepting application for reconsideration of certifying result and annual examination result in their administrative areas. Article 6 With recommendation of departments in- charge of information industry in all provinces, autonomous regions and municipalities directly 1. It is software industry association or related association above prefecture level that is registered by civil administration departments; 2. It should take the enterprises as its major members, there should be more than 30 software enterprises in it; 3. It possesses permanent office premises; 4. There are not fewer than 5 full-time staff members familiar with software industry and special staff in charge of the organization Article 7 In provinces, autonomous regions and municipalities directly under the State Council, where the requirements stipulated in Article Article 8 The software enterprise certifying organs are responsible for the certifying work of the software enterprise and annual examination 1. accepting and authorizing the software enterprise certifying application in the area; 2. organizing the examination and annual examination of software enterprise certifying; 3. proposing the namelist of preliminarily elected organs for certifying software enterprise in the area; 4. submitting the preliminary namelist to the departments in-charge of information industry for examination; 5. other certifying work entrusted by the departments in-charge of information industry. Article 9 For the software enterprise that meets one of the following requirements, the Chinese Software Industry Association shall be responsible 1. the registered capital is over 10 million US dollars with foreign shares exceeding 50%; 2. the annual operating income of an enterprise branch amounts to over 300 million yuan and such branch is of the enterprise of trans-provinces, Article 10 Entrusted by the Ministry of Information Industry, the Chinese Software Industry Association shall instruct, supervise and examine Article 11 The software enterprise certifying organs shall earnestly carry out their work on the principle of publicity, justness, equality for The charging standard for certifying software enterprise shall be determined by price authorities of State Council with the request Article 12 The certifying standard of software enterprise shall be as follows: 1. the enterprise is established within our country according to relevant laws; 2. the business and major income are technical service such as computer software development and production, system integration, application, 3. the enterprise develops one or more software products or possesses intellectual property right of the products, or provides technical 4. The proportion of technical staff in the work of software development and technical service shall not be lower than 50% of the total 5. It has technical equipment and premises essential for software development and relevant technical service; 6. It has measures and capability to safeguard the quality of software and services; 7. The development fund for software technique and products shall amount to over 8% of the enterprise’s annual software income; 8. The annual sale income of software shall be over 35% of the total annual income of the enterprise, with the income of self-developed 9. The enterprise has clear property right, standardized management and complies with disciplines and laws. Article 13 The applying enterprise shall submit the following materials to the software enterprise certifying organs: 1. application forms of software enterprise certifying, including statement of assets and liabilities, statement of profit and loss, 2. duplicate and copy of the business license for enterprise legal person; 3. namelist of the software products developed, produced or managed by the enterprise, including the software products developed and 4. certificates for the software products that are developed by the enterprise or certificate that such enterprise possesses the intellectual 5. qualification grade certificate issued by the Ministry of Information Industry for the system integration enterprise 6. other materials required by the Ministry of Information Industry. Article 14 The certifying organs shall examine the application materials submitted by the software enterprise according to standard stipulated Article 15 The departments in-charge of information industry at the same level of the certifying organ shall examine the enterprise namelist, Article 16 The software enterprise certification shall be examined annually. The certifying organs shall annually examine the software enterprises After the annual examination, the departments in-charge of information industry shall announce the names and stamp on the certificates Article 17 By the valid certificate of the current year, the certified software enterprise may go through relevant procedures in relevant institutions Article 18 Where the enterprise has objection to the result of certification or annual examination, it may apply for reconsideration to the departments The applying enterprise shall submit reconsideration application and relevant certificates; the accepting authorities shall notify The accepting authorities shall investigate and verify the application and make a reconsideration decision within 3 months after accepting Article 19 Where the certified software enterprise changes due to the reasons such as adjustment, separation, merger, restructure, it shall go Article 20 The enterprise of integrated circuit designing shall be considered identically with software enterprise. The integrated circuit designing enterprise shall be certified according to the standard and procedure stipulated in this Regulations Article 21 Where the software enterprises manufacture, produce, sell pirated software, or use software without license, besides those disposed The certifying organs may refuse the application of the above enterprise from one to three years according to the circumstances. Article 22 When applying for certification or annual examination, the enterprise shall submit the true materials and content as required by this Article 23 Where the certifying organ violates this Regulations, the authorizing information industry authority shall order it to correct within Article 24 Where any member of the certifying organ abuses their power, seeks private benefit by fraudulent practices and infringes legal interests Article 25 The forms such as certifying application form, annual examination application form and software enterprise certificates shall be printed Article 26 The Regulations shall be interpreted by the Ministry of Information Industry. Article 27 This Regulations shall come into force as the date of promulgation. |
The Ministry of Information Industry, the Ministry of Education, the Ministry of Science and Technology, the State
Administration of Taxation
2000-10-16
CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON IMPLEMENTING RELEVANT ARTICLES OF INTERIM PROVISIONS FOR INVESTMENT IN CHINA BY ENTERPRISES WITH FOREIGN INVESTMENT
The General Administration of Customs Circular of the General Administration of Customs on Implementing Relevant Articles of Interim Provisions for Investment in China ShuShui [2000] No.642 October 14, 2000 Gaungdong branch and every customs office and college directly under the General Administration of Customs: Interim Provisions for Investment in China by Enterprises with Foreign Investment (hereinafter referred to as Interim Provisions) I. Any company in central and western regions of the country, that received investment and has obtained the Certificate of Approval of II. This preferential tax policy will be brought into Tax Concession Management System, in which “L” shall be filled as the character III. Every customs office concerned shall adhere to the guideline of administration by law, be firm in implementing three-level examination Should anything take place in practice, please promptly notify the department of tariff collection and administration under General Attachment: Interim Provisions on Domestic investment by Enterprises with Foreign Investment (omitted) |
The General Administration of Customs
2000-10-14
REPLY OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE CONCERNING THE RELEVANT QUESTIONS ON STOCK EQUITY TRANSFER
The State Administration for Industry and Commerce Reply of the State Administration for Industry and Commerce Concerning the Relevant Questions on Stock Equity Transfer GongShangQiZi [2000] No.262 November 10, 2000 Hainan Administration for Industry and Commerce: We have studied your Request for Instructions on Related Issues on Stock Equity Transfer (QiongGongShangFaZi [2000] No.10) and now In accordance with the Company Law, shareholders of registered companies with limited liability may transfer their stock equity with The registration for alteration of companies with limited liability and companies limited by shares established in compliance with |
The State Administration for Industry and Commerce
2000-11-10
REPLY OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE CONCERNING THE ISSUE ON BUSINESS OPERATION PERIOD
The State Administration for Industry and Commerce Reply of the State Administration for Industry and Commerce Concerning the Issue on Business Operation Period GongShangQiZi [2000] No.160 August 3, 2000 Yunnan Administration for Industry and Commerce: We have studied your request for instructions on your reply to the Letter of the Intermediate People’s Court of Kunming, Yunnan Province I. In accordance with related business registration administration provisions stipulated in the Regulations on Company Registration Administration, II. In accordance with Article 9 of the Regulations on Company Registration Administration, Article 9 of the Regulations for Controlling |
The State Administration for Industry and Commerce
2000-08-03
CIRCULAR OF CHINA SECURITIES REGULATORY COMMISSION ON ISSUES CONCERNING STOCK ISSUANCE AND PUBLIC OFFERING ABROAD OF OVERSEAS CORPORATIONS WHICH INVOLVE DOMESTIC EQUITY
20031120
The China Securities Regulatory Commission Circular of China Securities Regulatory Commission on Issues Concerning Stock Issuance and Public Offering Abroad of Overseas Corporations ZhengJianFaXingZi [2000] No.72 June 9, 2000 Law firms concerned: Recently, some overseas corporations that involve domestic equity (hereinafter referred to as overseas corporations) have issued stocks 1. Matters on overseas stock issuance and public offering belong to situations stipulated in the Circular of the State Council on Further 2. Legal opinions on the matters of overseas stock issuance and public offering not subject to the document coded GuoFa [1997] No.21 (1) Basic information of the overseas corporation: time of establishment, place of registration, equity structure (with block diagram) (2) Basic information of this issuance: leading underwriter, sponsor, target listing place, expected financing amount and usage etc. (3) Where domestic organs or citizens hold, directly or indirectly, equity of the overseas corporation, the process of the formation and (4) Where listed assets of overseas corporation involve, directly or indirectly, domestic equity, the process of the formation and evolution (5) Explain the business of the domestic enterprises whose equity is held, directly or indirectly, by the overseas corporation, together 3. The Issuance Supervision Department of China Securities Regulatory Commission is in charge of the legal opinions, and shall handle (1) Where there is unclear statement of the facts or improper legal recommendations in the legal opinions, inquiry in written form will (2) China Securities Regulatory Commission may solicit opinions of relevant competent authorities of the State Council on matters of laws, (3) Where there is no further opinions, disposal suggestion shall be given within 15 working days since the receipt of the legal opinion, 4. China Securities Regulatory Commission shall investigate and dispose, in accordance with relevant laws and regulations, the lawyer |
The China Securities Regulatory Commission
2000-06-09
REGULATION OF COMMERCIAL ENCRYPTION CODES
LAW ON LEGISLATION OF THE PEOPLE’S REPUBLIC OF CHINA
The Standing Committee of the National People’s Congress Order of the President of the People’s Republic of China No.31 The Law on Legislation of the People’s Republic of China which has been adopted at the 5th Session of the 7th National People’s Congress Jiang Zemin, President of the People’s Republic of China March 15, 2000 Law on Legislation of the People’s Republic of China ContentsChapter I General Provisions Chapter II Laws Section 1 Scope of Lawmaking Authorities Section 2 The Legislative Process of the National People’s Congress Section 3 The Legislative Process of the Standing Committee of the National People’s Congress Section 4 Interpretation of Laws Section 5 Other Provisions Chapter III Administrative Regulations Chapter IV Local Regulations, Autonomous Regulations, and Rules Section 1 Local Regulations, Autonomous Regulations, and Special Rules Section 2 Administrative and Local Rules Chapter V Scope of Application and Filing Chapter VI Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted in accordance with the Constitution in order to standardize lawmaking activities, to perfect state legislative Article 2 The enactment, amendment and repeal of any law, administrative regulation, local regulation, autonomous regulation or special rule The enactment, amendment and repeal of administrative rules promulgated by departments of the State Council and local rules promulgated Article 3 Lawmaking shall follow the basic principles of the Constitution, center around economic development, follow the socialist road, adhere Article 4 Lawmaking shall be conducted in conformity with legally- prescribed scope of authority and procedure, and shall serve the overall Article 5 Lawmaking shall reflect the will of the people, promote socialist democracy, and ensure the participation of the people in lawmaking Article 6 Lawmaking shall be based on actual circumstances, and shall, in a scientific and reasonable way, prescribe the rights and obligations Chapter II Laws Section 1 Scope of Lawmaking Authority Article 7 State legislative power shall be exercised by the National People’s Congress and its Standing Committee. The National People’s Congress enacts and amends criminal, civil, and state organic laws and other basic laws. The Standing Committee of the National People’s Congress enacts and amends laws other than those that shall be enacted by the National Article 8 Laws may be enacted only in respect to matters regarding: (1) state sovereignty; (2) the establishment, organization and authority of the People’s Congresses, People’s Governments, People’s Courts and People’s Procuratorates (3) the autonomy of ethnic regions, governance of special administrative regions, and autonomy at the grass-root level; (4) crimes and criminal punishment; (5) deprivation of the political rights of citizens, or compulsory measures and penalties that restrict personal freedom; (6) expropriation of non-state assets; (7) basic civil systems; (8) fundamental aspects of the economic system and fundamentals concerning fiscal, taxation, customs, finance and foreign trade; (9) litigation and arbitration systems; (10) other matters for which laws must be enacted by the National People’s Congress or its Standing Committee. Article 9 In the event that no law has been enacted with respect to a matter mentioned in Article 8 hereof, the National People’s Congress Article 10 The authorizing decision shall specify the objective and scope of the authorization. The organ so authorized shall exercise its power in strict compliance with the objectives and scope of the authorization, and shall Article 11 In matters covered by an authorization, if conditions are ripe for the enactment of a law, the National People’s Congress or the Standing Section 2 The Legislative Process of the National People’s Congress Article 12 The president of the National People’s Congress may propose a bill to the National People’s Congress for deliberation in the current The State Council, the Central Military Committee, the Supreme People’s Court, the Supreme People’s Procuratorate, and all special Article 13 A delegation may propose, or a group of not less than 30 delegates may jointly propose, a bill to the National People’s Congress, In the course of deliberation on the bill, the special committee may invite the bill sponsor to offer comments and suggestions during Article 14 During the period of prorogation of the National People’s Congress, a motion may be made to the Standing Committee which shall, after Article 15 In cases where the Standing Committee has decided to submit a bill to the upcoming session of the National People’s Congress for deliberation, Article 16 In cases where a bill has been put on the agenda of the current session of the National People’s Congress, the plenary session shall, In the course of deliberation of the bill by the delegations, the bill sponsor shall send representatives to hear comments and answer In the course of deliberation of the bill by the delegations, relevant agencies or organizations shall send representatives to make Article 17 A bill that has been put on the agenda of the current session of the National People’s Congress shall be deliberated upon by the relevant Article 18 For a bill that has been put on the agenda of the current session of the National People’s Congress, the Legislative Committee shall, Article 19 For a bill which has been put on the agenda of the current session of the National People’s Congress, the executive chairman of the The executive chairman of the presidium may also call a session of the relevant delegates selected by the delegations to discuss important Article 20 If, a bill sponsor requests withdrawal of a bill that already has been put on the agenda of the current session of the National People’s Article 21 If, in the deliberation of a bill, there are key issues that need to be studied further, the Standing Committee may, upon the suggestion Article 22 After deliberation by the delegations, the amended draft law shall be further amended by the Legislative Committee based on the opinions Article 23 A law enacted by the National People’s Congress shall be promulgated by presidential order signed by the President of the state. Section 3 The Legislative Process of the Standing Committee of the National People’s Congress Article 24 The caucus of chairpersons may propose a bill to the Standing Committee for deliberation. The State Council, the Central Military Committee, the Supreme People’s Court, the Supreme People’s Procuratorate, and all special Article 25 Ten or more members of the Standing Committee may jointly propose a bill to the Standing Committee, and the caucus of chairpersons In the course of deliberation, the special committee may invite the bill sponsor to the session to provide comments. Article 26 For a bill which has been put on the agenda of the session of the Standing Committee, unless special circumstances arise, the draft Article 27 A bill which has been put on the agenda of the session of the Standing Committee, in general, shall be deliberated three times at During the first deliberation, the Standing Committee hears the statements of the bill sponsor and refers the bill to seminars for During the second deliberation, the Standing Committee hears the report of the Legislative Committee concerning amendment and major During the third deliberation, the Standing Committee hears the report of the Legislative Committee concerning the result of the deliberation In the course of deliberation, the Standing Committee may, if necessary, convene joint seminars or plenary sessions to discuss the Article 28 A bill that has been put on the agenda of the session of the Standing Committee may be brought to a vote after two deliberations by Article 29 In the course of deliberation by the seminars of the Standing Committee, the bill sponsor shall send representatives to hear comments In the course of deliberation by the seminars of the Standing Committee, relevant agencies or organizations, if requested by a subgroup, Article 30 A bill that has been put on the agenda of the session of the Standing Committee shall be deliberated by the relevant special committee During the deliberation of the bill, the relevant special committee may invite members of other special committees to the session Article 31 In cases where a bill has been placed on the Standing Committee’s agenda, the Legislative Committee shalldeliberate on the basis of In the course of deliberation, the Legislative Committee may invite members of the relevant special committee to the session to give Article 32 During the deliberation process, a special committee shall convene a plenary session for deliberation, and, where necessary, may request Article 33 When different opinions arise among the special committees on a key issue concerning the draft law, the committees shall report such Article 34 When a bill has been placed on the agenda of a session of the Standing Committee, the relevant special committees and the working The working office of the Standing Committee shall distribute the draft law to the relevant agencies, organizations and experts for Article 35 An important bill that has been put on the agenda of the Standing Committee may, upon decision of the Caucus of Chairpersons, be presented Article 36 For a bill that has been put on the agenda of the session of the Standing Committee, the working office of the Standing Committee Article 37 If the sponsor of a bill that has been put on the Standing Committee agenda requests withdrawal of such bill before it is brought Article 38 If, after three deliberations by the Standing Committee session, major issues still require further study, a vote on the bill may Article 39 If the deliberation on a bill that has been put on the Standing Committee agenda has been suspended for two years due to major discrepancies Article 40 The revised version of a draft law shall, upon deliberation by the Standing Committee, be amended by the Legislative Committee based Article 41 A law passed by the National People’s Congress shall be promulgated by presidential order signed by the state president. Section 4 Interpretation of Law Article 42 The power to interpret law shall be vested in the Standing Committee of National People’s Congress. The Standing Committee of the National People’s Congress shall issue interpretations of a law when any of the following circumstances (1) the specific meaning of the provision of a law requires further clarification; (2) after the enactment of such law, a new situation arises so that clarification of the rationale underlying its application is needed. Article 43 The State Council, the Central Military Committee, the Supreme People’s Court, the Supreme People’s Procuratorate, all special committees Article 44 The working office of the Standing Committee shall research and formulate draft legislative interpretations to be put on the agenda Article 45 After deliberation by the Standing Committee, a draft legislative interpretation shall be deliberated and amended by the Legislative Article 46 The draft legislative interpretation put to a vote shall be adopted if affirmed by more than half of all members of the Standing Committee, Article 47 Legislative interpretations issued by the Standing Committee of the National People’s Congress shall have the same force as law. Section 5 Other Provisions Article 48 When a bill is proposed, the text, comments on the draft bill and, when necessary, other relevant materials shall be submitted concurrently. Article 49 A bill proposed to the National People’s Congress and its Standing Committee may be withdrawn by the bill sponsor prior to the bill’s Article 50 Where a bill proposed to the National People’s Congress and its Standing Committee fails to be adopted by vote at the plenary session, Article 51 A law shall specify the date of its implementation. Article 52 The presidential order for the promulgation of a law shall set forth the enactment organ, and the dates of adoption and implementation. After a law is signed and promulgated, it shall be published in timely fashion in the Bulletin of the Standing Committee of the National The version of the law printed in the Bulletin of the Standing Committee of the National People’s Congress shall be considered the Article 53 The procedure for amendment and repeal of a law shall be governed by the provisions of this Chapter. Where a law is partially amended or repealed, a new version shall be published. Article 54 A law may consist of Parts, Chapters, Sections, Articles, Paragraphs, Items, and Sub-items as appropriate for the law’s contents. The numbers for Parts, Chapters, Sections, and Articles are to be expressed sequentially in Chinese characters, while Paragraphs are The caption of a law shall set forth the organ of enactment and the date of promulgation. Article 55 The working office of the Standing Committee of National People’s Congress may handle inquiries regarding a specific aspect of a law, Chapter III Administrative Regulations Article 56 The State Council enacts administrative regulations in accordance with the Constitution and law. An administrative regulation may prescribe any of the issues mentioned below: (1) matters that demand the enactment of an administrative regulation for the purpose of implementing a law; (2) matters subject to the administration of the State Council under Article 89 of the Constitution. For a matter for which a law should have been enacted by the National People’s Congress and its Standing Committee, the State Council Article 57 An administrative regulation shall be drafted by the State Council. Where a relevant agency of the State Council deems it necessary Article 58 In the process of drafting an administrative regulation, the drafting body shall hear the opinions of the relevant agencies, organizations Article 59 Upon completion of a draft administrative regulation, the drafting body shall submit the draft regulation and corresponding commentaries, The legislative affairs organization of the State Council shall submit to the State Council an inspection report along with a revised Article 60 The enactment procedure for administrative regulations shall comply with the relevant provisions of the Organization Law of the State Article 61 An administrative regulation shall be promulgated by way of an order of the State Council signed by the Premier. Article 62 After being signed and promulgated, an administrative regulation shall be published in timely fashion in the State Council Bulletin The version appearing in the State Council Bulletin shall be considered the official version. Chapter IV Local Regulations, Autonomous Regulations and Special Rules, and Rules Section 1 Local Regulations, Autonomous Regulations and Special Rules Article 63 The People’s Congress of a province, autonomous region, or municipality directly under the Central Government and the Standing Committee The people’s congresses and standing committees thereof of comparatively large cities may, according to the specific circumstances If, in the course of reviewing a local regulation submitted by a comparatively large city for approval, the standing committee of For the purposes of this Law, a comparatively large city refers to a city where the people’s government of the province or autonomous Article 64 A local regulation may specify the following: (1) matters for which enactment of a local regulation is required in light of actual circumstances of the jurisdiction for the purpose (2) matters of local concerns for which enactment of a local regulation is required. Apart from those mentioned in Article 8 of this Law, a province, autonomous region, municipality directly under the Central Government Article 65 The People’s Congress or its standing committee of a province or a city where a special economic zone is located shall, pursuant to Article 66 The People’s Congress of an autonomous ethnic region has the power to enact autonomous regulations and special rules according to An autonomous regulation or special rule may be flexible provisions of a law or administrative regulation, so long as such flexible Article 67 A local regulation concerning matters of special importance of the jurisdiction shall be adopted by the People’s Congress of the jurisdiction. Article 68 In accordance with the organization law of the People’s Republic of China concerning the local People’s Congress and people’s gov REPLY OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE CONCERNING APPLICABLE REGULATIONS FOR PUNISHING ENTERPRISES WITH FOREIGN INVESTMENT FOR FORGING REPORTS ON THE VERIFICATION OF CAPITAL
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CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING DEFINING THE INCOMES OF FOREIGN ENTERPRISES AND INDIVIDUALS FROM TECHNOLOGY TRANSFER WHICH ARE TO BE EXEMPT FROM BUSINESS TAX
The State Administration of Taxation Circular of the State Administration of Taxation Concerning Defining the Incomes of Foreign Enterprises and Individuals from Technology GuoShuiFa [2000] No.166 October 8, 2000 The bureau of Local Taxation of every province, autonomous region, municipality directly under the Central Government and municipality According to the provisions of ‘Circular of the Ministry of Finance and the State Administration of Taxation for Implementation of 1. The income from technology transfer that is exempt from business tax means those earned by the transferor from compensated transfer 2. Trademark royalty or other similar incomes under a technology transfer contract are not incomes that are free from business tax under 3. The procedure for examination and approval of the above-mentioned exemption of business tax shall still continue to be handled according |
The State Administration of Taxation
2000-10-08