据部分地区反映,按照《国家税务总局关于外国企业向境内转让无形资产取得收入征收营业税问题的通知》(国税发[1998]4号)和《国家税务总局关于外国企业向我国转让无形资产征收营业税问题的批复》(国税函[1998]797号)的规定,对外国企业向中国境内转让无形资产取得的转让收入,应自1994年1月1日起征收营业税。但对外国企业1993年 According to the report issued by some regions, in accordance with the Circular of the State Administration of Taxation on the Business Tax Collection on the Acquisition of Intangible Assets by Domestic Enterprises (Guo Shui Fa [1998] No. 4) and the State Administration of Taxation on the Transfer of Business Taxes on the Transfer of Intangible Assets to Foreign Enterprises by China (Guoshuihan [1998] No. 797), the sales tax on the transfer of intangible assets by a foreign enterprise to the territory of China shall be subject to the business tax since January 1, 1994. But for foreign companies in 1993