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近日 ,财政部与国家税务总局联合发布了《关于工程勘察设计单位体制改革若干税收政策的通知》 ,支持勘察设计单位进行体制改革和结构调整。《通知》对勘察设计单位改制为企业后(以下简称勘察设计企业)有关税收问题规定如下 :一、勘察设计企业技术转让、技术开发收入的营业税
Recently, the Ministry of Finance and the State Administration of Taxation jointly promulgated the Circular on Certain Tax Policies on the System Reform of Engineering Investigation and Design Units, and supported the investigation and design units in carrying out structural reform and structural adjustment. The Notice stipulates the relevant tax issues concerning the restructuring of survey and design units as enterprises (hereinafter referred to as investigation and design enterprises) as follows: I. Business tax on technology transfer and technology development of survey and design enterprises