摘要
China’s State Administration of Taxationstipulates in its notice concerning the transfertax of Chinese-made products bearing foreignbrands:Ⅰ.In accordance with the currenttaxation laws,intangible asset transfers toChinese enterprises from foreign enterprisesthat do not have representation in Chinabelong to intangible asset transfers withinChina.Business tax should be collected onthose transfers taking effect after January 1,1994.Ⅱ.Business tax should be levied onproject design and service that are not listedon the transfer contract.Ⅲ.The due businesstax of foreign enterprises that do not haverepresentative organs in China should
