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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

Ministry Rules promulgated by the State Administration of Taxation on 8 October 2000 for clarification on the incomes of foreign enterprises and individuals from technology transfer which are exempt from business tax.

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Document type: China IP Law
Categories: Technology transfer
Making body: State Administration of Taxation (SAT)
Law Type: Ministry Rules
Issue No.: Guo shui fa [2000] No. 166
Effective Start Date: 08 Oct 2000
Access available: Freely available
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