内容摘要：

从1999年起，国家针对外国企业技术转让陆续出台了一系列营业税优惠政策。本文从近几年的操作实际出发，详细阐述了目前外国企业对华技术转让的现状和主要形式，指出了减免营业税政策执行中存在的问题，并对如何改进和完善提出了建议。

关键词：技术转让　营业税　减免

abstract:a series of preferential policies of business tax for technology transfer from foreign enterprises have been formulated since 1999. based on an analysis of current situations and main forms of technology transfer from foreign enterprises, this paper analyzes issues in the implementation of business tax deduction and exemptions, and then puts forward some solutions.

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