财政部、国家税务总局关于外国企业转让邮电、通讯设备软件取得的软件使用费征收企业所得税问题的通知 Circular of the Ministry of Finance and State Administration of Taxation on Levying Income Tax on Royalties Received by Foreign Enterprises from Transferring Software relating to Postal and Telecommunication Equipment
颁布日期：20010103 实施日期：20010101 颁布单位：财政部、 国家税务总局
CaiShui  No.144
January 3, 2000
The Finance Department (Administration) of every province, autonomous region, municipality directly under the Central Government and municipality separately listed on the State plan, and the Administration of Local Taxation of Guangdong province, Hainan province and Shenzhen city:
Recently, certain localities reported that some foreign enterprises without any establishment or office in China often transfer software relating to the use of postal and telecommunication equipment when selling these equipment to Chinese enterprises, and requested definite provisions for whether enterprise income tax is to be levied on the royalties from transferring such software. After due consideration, this Circular is hereby issued as follows:
1. Income tax shall be paid, in accordance with the provisions of Article 19 of the "Income Tax Law of the People's Republic China for Enterprises with Foreign Investment and Foreign Enterprises" by foreign enterprises on their incomes received as royalties from transferring to Chinese enterprises software relating to postal and telecommunication equipment either solely or together with relevant equipment.
2. This Circular shall come into force as of January 1, 2001. Incomes as mentioned above which occurred or are paid after the implementation of this Circular but under contracts or agreements that have already been concluded before the implementation of this Circular are free from income tax.
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