国税函[2001]223号
颁布日期：20010323 　实施日期：20010323 　颁布单位：国家税务总局

GuoShuiHan [2001] No.223

March 23, 2001

The require for the instruction on the exemption of sales tax for the transfer of technology and technology development by the local Taxation Bureau of Shanxi province has been received. After investigation the reply is the following:

With regards to the procedures of examining and approving the exemption of sales tax for the business such as transfer of technology, the regulations state that the technology contract can enjoy the preferential taxation policy after ratification and registration which is prescribed in Measures for administration of the ratification and registration of the technology contract distributed by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation. The above regulations reiterate and stress the concerning statements which is in the parts of the Circular on taxation for implementing the intensifying the technology innovation, developing the high technology and realizing the industrialization purposed by the State Council