各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局:财政部、国家税务总局《关于贯彻落实〈中共中央、国务院关于加强技术创新,发展高科技,实现产业化的决定〉有关税收问题的通知》(财税字[1999]273号)下发执行后,各地陆续反映了一些问题,为便于执行,现就外国企业和外籍个人从境外向中国境内转让技术等无形资产有关营业税问题明确如下:一、关于外国企业和外籍个人转让无形资产征免营业税期限问题根据《中华人民共和国营业税暂行条例》、《国家税务总局关于外国企业向境内转让无形资产取得收入 Ministry of Finance, Bureau of Local Taxation: Ministry of Finance, State Administration of Taxation on Implementing the Decision of the CPC Central Committee and the State Council on Enhancing Technological Innovation, Developing High-tech and Realizing Industrialization After the implementation of the Circular on Tax Issues (Cai Shui Zi [1999] No. 273), some problems have been successively reflected in various places. In order to facilitate implementation, the business tax on the transfer of intangible assets such as technology by foreign enterprises and individuals from abroad to China Clearly as follows: First, on foreign enterprises and foreign individuals to transfer intangible assets business tax deadline issue According to the “Provisional Regulations of the People’s Republic of China on business tax”, "State Administration of Taxation on foreign enterprises to transfer intangible assets to the domestic income