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	REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING THE EXEMPTION OF BUSINESS TAX ON THE INCOMES OBTAINED FROM TECHNOLOGY TRANSFER BY JAPAN AVIATION ELECTRONICS INDUSTRY, LIMITED, AND OTHER FOREIGN ENTERPRISES

	(No. 1210 [2004] of the Letter of the State Administration of Taxation November 3, 2004)


SUBJECT : BUSINESS TAX ON INCOMES; EXEMPTION; TECHNOLOGY TRANSFER
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 11/03/2004
IMPLEMENT DATE : 11/03/2004
LENGTH : 214 words
TEXT :

According to the relevant provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Taxation Issues concerning the Implementation of the Decision of the Central Committee of the Communist Party of China and the State Council on Strengthening Technology Innovation, Developing High Technology and Realizing Industrialization (No. 273 [1999] of the Ministry of Finance and the State Administration of Taxation) and the Notice of the State Administration of Taxation on Clarifying the Scope of Business Tax Exemption on the Incomes Obtained from Technology Transfer by Foreign Enterprises and Foreign Individuals (No.166 [2000] of the State Administration of Taxation), and upon examination, we approve to exempt from collection of business tax on the incomes obtained by the Japan Aviation Electronics Industry, Limited, and other foreign enterprises for their transfer of technology to the relevant domestic enterprises (please refer to the Annex "Schedule for Deduction and Exemption of Business Tax on Technology Transfer of Foreign Enterprises" for details) after October 1, 1999; business tax shall be collected according to the regulations on technical service fees unrelated to technology transfer and the fees for the use of trademarks contained in the income of technology transfer.

Annex: Schedule for Deduction and Exemption of Business Tax on Technology Transfer of Foreign Enterprises (Omitted)