国家税务总局关于专利技术转让过程中销售设备征收增值税问题的批复
国税函〔1998〕361号Issued June 18, 1998
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
吉林省国家税务局：
你局《关于专利技术转让过程中销售设备征收增值税问题的请示》（吉国税发[1998]23号）收悉，现批复如下：
对纳税人采取技术转让方式销售货物，其货物部分应照章征收增值税；技术转让收入部分征收营业税。如果货物部分价格明显偏低，按有关规定由主管税务机关核定其计税价格。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.