（PCPA注：非官方译本。当发生歧意时，应以法律中文原文为准。 This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Circular of the State Administration of Taxation Concerning Defining the Incomes of Foreign Enterprises and Individuals from Technology Transfer Which Are to be Exempt from Business Tax

State Administration of Taxation　　GuoShuiFa [2000] No.166　　October 8, 2000

The bureau of Local Taxation of every province, autonomous region, municipality directly under the Central Government and municipality separately listed on the State plan:

According to the provisions of 'Circular of the Ministry of Finance and the State Administration of Taxation for Implementation of Provisions Concerning Taxation in "Decision of the Central Committee of the Chinese Communist Party and the State Council on Promotion of Technological Innovation, Development of High Technologies and Accomplishment of Industrialization "(CaiShuiZi [1999] No.273), incomes of foreign enterprises and individuals from technology transfer, business of technology development and related business of technical consultancy and service shall be exempt from business tax. For the purpose of convenient implementation, provisions are hereby made for clarification of the incomes of foreign enterprises and individuals fr