国税发[2000]70号
颁布日期：20000424 　实施日期：20000424 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.70

　　April 24, 2000

　　According to the stipulations in the Circular of the State Administration of Taxation¹ Concerning the Levy² of the Business Tax on the Income arising from the Transfer of Intangible Assets into Chinese Territory conducted by Foreign Enterprises (No.4 in 1998 issued by the State Administration of Taxation) and the Written Reply of the State Administration of Taxation Concerning the Levy of the Business Tax on the Transfer of Intangible Assets to Our Country conducted by Foreign Enterprises (No.797 in 1998 replied in letter by the State Administration of Taxation), the income arising from the transfer of intangible assets into Chinese territory conducted by foreign enterprises should be levied³ of the business tax following January 1, 1994. But some regions did not know whether income, arising from contracts for the transfer of intangible assets signed before the end of 1993 between foreign enterprises and units located in Chinese territory but gained after 1994, should be levied of the business tax. After study now make the following stipulations:

　　Income, arising from contracts for the transfer of intangible assets signed before the end of 1993 between the foreign enterprises and units located in Chinese territory, should not be levied of the business tax whenever it would be earned by foreign enterprises.