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为鼓励引进先进技术,方便企业享受技术进口项下外国企业所得税减免政策,国家税务总局与商务部共同下发了《关于技术进口企业所得税减免审批程序的通知》。《通知》规定,外商申请办理所得税减免的,可委托技术进口受让方办理有关手续。受让方首先应向为其登记技术进口合同的主管?
In order to encourage the introduction of advanced technologies and facilitate the enterprises to enjoy the tax relief for foreign enterprises under the technology importation, the State Administration of Taxation and the Ministry of Commerce jointly issued the Circular on the Examination and Approval Procedures of the Income Tax Reduction and Exemption for Technology Import Enterprises. The “Circular” stipulates that foreign investors who apply for income tax relief may entrust the transferee of technology import to handle the relevant formalities. The transferee should be the first to the registration of technology import contracts with its supervisor?