财税[2001]36号
颁布日期：20010316 推行日期：20010316 颁布单位：财政部、 国家税务总局
CaiShui [2001] No.36
March 16,2001
The departments of finance and the local tax bureaus of all provinces, autonomous1 regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:
After the issuance and execution of the Circular of the Ministry2 of Finance and State Administration of Taxation3 on Relevant Taxation Issues on Carrying out and Ensuring the Implementation4 of the Decision of Central Committee of the Communist Party of China and the State Council on Strengthening Technical Innovation, Developing Hi-techs and Realizing Industrialization , some issues have been put forward in succession by various jurisdictions5. In order to execute the Circular more conveniently, relevant business tax issues for foreign enterprises and foreign inpiduals to transfer technologies and other intangible assets from outside the mainland of China into China's mainland are hereby clarified as follows:
I. On the issue of the period for collecting and exempting6 the business tax of foreign enterprises and foreign inpiduals in transferring intangible assets
In accordance with the provisions of the Interim7 Regulations of the People's Republic of China on Business Tax, Circular of the SAT on the Issue of Business Tax to be Collected upon the Income Obtained by Foreign Enterprises from Transferring Intangible Assets into China's Mainland , Circular of the SAT on Relevant Business Tax Issues for Foreign Enterprises to Transfer Intangible Assets and Circular of Ministry of Finance and SAT on Relevant Taxation Issues on Carrying out and Ensuring the Implementation of the Decisions of Central Committee of the Communist Party of China and the State Council on Strengthening Technical Innovation, Developing Hi-techs and Realizing Industrialization , if a foreign enterprise or a foreign inpidual transfers intangible assets into China's Mainland, the period of tax collection and exemption8 on the income obtained form such transfer shall be:
If the contract was concluded before the end of 1993 and if one of the parties to which was inside China's Mainland, the business tax shall not be collected no matter when the income is obtained;
If the contract was concluded after January 1, 1994, no matter whether the business tax has been collected upon the income obtained prior to December 31, 1997, the amount of the business tax shall be neither refunded9 nor made up;
If the contract was concluded after January 1, 1994, the business tax shall, in accordance with relevant provisions, be collected upon the income obtained after January 1, 1998;
If the technology transfer contract was concluded after January 1, 1994, the business tax upon the income obtained after October 1, 1999 may be exempted10 on the condition that the enterprise has, after having obtained relevant certificates and documents, applied11 to and been approved by the SAT. The business tax upon intangible assets other than technologies shall be collected in accordance with the rules.
II. On the issue of certificates and documents to be provided by foreign enterprises and foreign inpiduals who apply for exemption of business tax upon technology transfer fees.
In accordance with the provisions of CaiShuiZi [1999] No.273, where a foreign enterprise or a foreign inpidual who transfers technology into China's Mainland needs to be exempted from business tax, such tax may not be exempted until it/he has provided the certificate of examination and check opinions issued by the provincial12 department in charge of science and technology at the location of the transferee of the technology. In order to simplify the formalities and improve the efficiency, if, when handling the tax exemption on technology transfer, the said enterprise or inpidual can provide the technology transfer contract or agreement and the approval documents issued by the authority which examined and approved the technology import project, that is, Ministry of Foreign Trade and Economic Cooperation or its authorized13 local department of foreign trade and economic relations, it/he is no longer required to provide the certificate of examination and check opinions issued by the provincial department in charge of science and technology. charge of science and technology.
