Beijing Local Taxation Bureau Transmits Notice of State Tax Administration and State Administration of Foreign Exchange on not Submitting Sales Tax Vouchers of Technology Transfer Fees Paid by Organizations and Individuals within the Borders Any More Notice on not Submitting Sales Tax Vouchers of Technology Transfer Fees Paid by Organizations and Individuals within the Borders Any More  
Each regional and county local taxation bureau and their sub-bureaus, each department and office of city bureau and unit directly under it
G.S.F. (2005) No. 28

ˇˇNow transmit Notice of State Tax Administration and State Administration of Foreign Exchange on not Submitting Sales Tax Vouchers of Technology Transfer Fees Paid by Organizations and Individuals within the Borders Any More (G. S. F. (2005) No. 28) to you, please enforce it accordingly.
May 30, 2005
Document from State Taxation Administration State Administration of Foreign Exchange
G.S.F. (2005) No. 28
Notice of State Tax Administration and State Administration of Foreign Exchange on not Submitting Sales Tax Vouchers of Technology Transfer Fees Paid by Organizations and Individuals within the Borders Any More
National and local taxation bureaus of each province, municipality, municipality directly under the Central Government and city directly under State planning, each sub-bureau of State Administration of Foreign Exchange, administrations of foreign exchange in Beijing and Chongqing, subbureaus in Dalian, Qingdao, Ningbo, Xiamen and Shenzhen:
According to the regulations in Decision of the State Council on Canceling the Third Dispatch and Adjusting the Project of Administrative Examination (G.F. (2004) No. 16), since May 19 in 2004, the administrative examination of canceling sales tax on the revenues gained from technological transfer into our country's borders by technological transfer agreements signed between foreign enterprises and individuals and organizations and individuals within our country's borders has been adjusted as filing administration. Since May 19 in 2004, when organizations and individuals within our country's borders purchase foreign exchange at the appointed foreign exchange banks or pay technology transfer fees under the concessional use fee from their own foreign currency accounts, it is unnecessary for them to provide the sales tax evidences issued by the governing local taxation bureaus, but they still shall submit the income tax (including enterprise income tax and individual income tax) evidences provided by the governing tax authorities according to the regulations in Notice of State Administration of Foreign Exchange and State Taxation Administration on Problems Related to submitting Tax Vouchers of Selling and Paying Foreign Exchange under Non-Commercial and Partial Capital Items (H. F. (1999) No. 372).





March 7, 2005