For the technology import contracts that comply with relevant regulations, the foreign enterprise may enjoy the benefits of enterprise income tax reduction and exemption.

对于符合规定的技术进口合同，外国企业可以享受减免企业所得税的优惠。

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In order to facilitate tax administration, a copy of all contracts for the import of technology signed with foreigners shall be sent to the local tax authorities for reference.

为了便于税收管理，对外签订的技术引进合同，都应将合同副本送当地税务机关备查。

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Article 3 the administrative department of commerce shall be the administrative department for the registration of technology import and export contracts.

第三条商务主管部门是技术进出口合同的登记管理部门。

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