Local Taxation Bureau in Haidian, Shunyi, Huairou District and Sub-bureaus in the development Zones,
　　According to the Reply of the State Administration of Taxation on Business Tax Exemption for the Income from Technology Transfer by Global Technology Co., Ltd., U.S.A GE Medical Systems (Guo Shui Han (2004) No. 789) and the Reply of the State Administration of Taxation on Business Tax 　　　Exemption for the Income from Technology Transfer by Foreign Enterprises like Murata
　　Manufacturing Co.,Ltd. (Guo Shui Han (2004) No. 923), we hereby notify you of the following matters on the paid business tax of the income obtained by foreign enterprises like Global Technology Co., Ltd., U.S.A GE Medical Systems from technical transfer:
　　1. For the income from the technical transfer contracts concluded between U.S.A General Electric Medical System Global Technology Co., Ltd. and GE Medical Systems China (numbers of the contracts: 02USBJY36GEHW-20020311TABLE, 02USBJY36GEHW-20020311EMU, 02USBJY36GEHW-20020311ESR), the business tax that was approved by the competent tax organ to be exempted but had already been paid shall be refunded.
　　2. For the income from technical transfer by concluding the Contract of Importing Food Production Technology between Cayman Holding Corp. and Beijing United Beverage Co., Ltd. (number of the contract: 03TWBJY1520021231), the business tax that was approved by the competent tax organ to be exempted but had already been paid shall be refunded.
　　3. For the income from technical transfer by concluding the General Agreement of Licensing, Technical Transfer and Assistance between Agilent Technology Co., Ltd. and Agilent Technology Co., Ltd. [number of the contract: LTAA（01）], the business tax that was approved by the competent tax organ to be exempted but had already been paid shall be refunded.
　　4. For the income from technical transfer by concluding the Contract of Technology Application Licensing and Technical Cooperation [number of the contract: 01JPBJY41BME Zi (94) 0003], the Contract of New Technology Licensing and Technical Cooperation (number of the contract: 01JPBJY41BME2001301) and the Contract of the Third Technology Licensing and Technical Cooperation (number of the contract: 02JPBJY41BME200201) between Murata Manufacturing Co.,Ltd. and Beijing Electronics Holding Co., Ltd., the business tax that was approved by the competent tax organ to be exempted but had already been paid shall be refunded
　　5. The technical service charge obtained by the above-mentioned foreign enterprises that has no relation to the above-mentioned technical transfer and the charge for trademark use included in the income of technical transfer shall be taxed in compliance with related business tax laws.
　　6. The taxable income from other technical trading obtained by the above-mentioned foreign enterprises shall be taxed in accordance with the Notice of the State Administration of Taxation on the Management after Canceling and Transferring to Lower Level the Administrative Examination and Approval for Several Taxation Items Concerning Foreign-invested and Overseas Enterprises and Individuals (Guo Shui Fa (2004) No. 80).





Nov. 11, 2004