吉林省地方税务局：你局《吉林省地方税务局关于营业税有关问题的请示》（吉地税流率[1998]301号）收悉。关于外国企业向我国企业转让无形资产如何征收营业税等问题，经研究，现批复如下：一、《中华人民共和国营业税暂行条例》（以下简称条例）第一条规定，在我国境内转让无形 Jilin Provincial Local Taxation Bureau: Your Bureau, “Request for Instructions on Business Tax in Jilin Province Local Taxation Bureau” (Jidi Tax Rate [1998] No. 301) was received. With regard to the question of how to levy business tax on the transfer of intangible assets by foreign enterprises to Chinese enterprises, the following are approved: I. Article 1 of the Provisional Regulations of the PRC on Sales Tax (the “Regulations”) stipulates that the transfer of intangible