根据国务院《关于研究财税体制改革方案出台后有关问题的会议纪要》（国阅［1994］42号文件）的决定、财政部、同家税务总局就技术转让克征营业税问题则知如下：一、为了鼓励技术引进和推广，对科研单位取得的技术转让收入免征营业税。二、本通知所说的技术转让，是指有偿转让 According to the Decision of the State Council on Meeting Summary of Issues Related to the Study of the Reform of the Fiscal and Taxation System (Guo Yu [1994] No.42), the Ministry of Finance and the State Administration of Taxation of Hong Kong, on the issue of collecting business tax on technology transfer, are as follows: In order to encourage the introduction and promotion of technology, the income from technology transfer obtained by scientific research units shall be exempt from sales tax. Second, the technology transfer referred to in this circular refers to the transfer of compensation