Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
13 December 2007
Dear Sirs,
Commercial Information Circular No. 499/2007
The Mainland of China : Regulations on the Implementation of Law on Corporate Income Tax
The State Council promulgated the "Regulations on the Implementation of Law on Corporate Income Tax" on 6 December 2007, which will take effect from 1 January 2008. The regulations set out the definition of taxpayers, sources of taxable income, scope and standard for tax deductions, details of preferential treatments, etc. A copy of the Regulations is attached at Annex (pdf format) for reference.
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For details of the "Law on Corporate Income Tax", please refer to CIC No. 132/2007 dated 21 March 2007.
ENQUIRIES
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If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.
Yours faithfully,
(Miss Crystal Yan)
for Director-General of Trade and Industry
| Note : | While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same. |