Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
31 July 2009
Dear Sirs,
Commercial Information Circular No.392/2009
The Mainland of China : Notice Concerning Certain Issues Relating to Assessment
and Levy of Corporate Income Tax
The State Administration of Taxation has recently issued a notice to clarify certain issues relating to the assessment and levy of corporate income tax. A copy of the notice, which took effect on 1 January 2009, is attached at Annex (pdf format) for reference.
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For details of the "Measures on Assessment and Levy of Corporate Income Tax (Trial)", please refer to CIC No. 209/2008 dated 3 April 2008. 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
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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 Meea WONG)
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. |