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| Tekijä: | Chi, Shaojie |
| Otsikko: | The issue of income tax in the export of technology in China (original in Chinese) |
| Lehti: | Intertrade (c)
1995 : 6, p. 44-46 |
| Asiasana: | INCOME TAX TECHNOLOGY TECHNOLOGY TRANSFER EXPORTS CHINA |
| Kieli: | chi |
| Tiivistelmä: | In a broad sense, in a transaction in export of technology, the place where technology transfer is implemented is either abroad or in China ( for example, foreign corporations are allowed to use a particular patented technology of Chinese with patent right in China ). Because the export of technology is still in the beginning stage in China, there exist many problems. Such issues as technology transfer fee paid by the transferred foreign side to the Chinese technological owners and paying income tax need to be studies in order to avoid the phenomena of dual tax-collecting. |
SCIMA