Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
24 April 2008
Dear Sirs,
Commercial Information Circular No. 249/2008
The Mainland of China : Administrative Measures on Certification of New and High-tech Enterprises
The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation have issued a notice recently promulgating the "Administrative Measures on Certification of New and High-tech Enterprises". The "Measures" sets out the criteria and procedures for applying to be a new and high-tech enterprise. It also provides details on eight "Major Areas of New and High Technology Supported by the State". The certification as a new and high-tech enterprise is valid for 3 years. Certified enterprises could apply for and enjoy the corporate income tax preferences in accordance with the "Measures".
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A copy of the "Measures" is attached at Appendix (pdf format) for reference. It has taken effect from 1 January 2008. The two former measures on criteria and procedures for certification of new and high-tech enterprises within and outside the National Hi-tech Industrial Development Zones have ceased to be implemented on the same day.
- For details of the "Law on Corporate Income Tax of the People's Republic of China" and its implementation regulations, please refer to CIC No. 132/2007 dated 21 March 2007 and CIC No. 499/2007 dated 13 December 2007.
ENQUIRIES
- If you have any questions on the content of this circular, please contact Ms Eugenia CHAN at 2398 5444.
Yours faithfully,
(Miss Annie LOONG)
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. |