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Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref :EIC 631/2/7
10 August 2009
Dear Sirs,
Commercial Information Circular No.409/2009
The Mainland of China : Notice Concerning Pre-tax Deduction Policy on Advertising Expenses and Business Promotional Expenses for Certain Industries
The Ministry of Finance and the State Administration of Taxation have recently issued a notice to clarify the pre-tax deduction policy on advertising expenses and business promotional expenses for certain industries. A copy of the notice, which takes effect during 1 January 2008 and 31 December 2010, is attached at Annex (pdf format) for reference.
- 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 Meea WONG)
for Director-General of Trade and Industry
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Electronic services for Production Notification, Certificate of Origin, Textiles Notifications, and Cargo Manifests enable traders to lodge/make the relevant applications directly through their office computer faster and easier. Tradelink Electronic Commerce Limited currently runs services for the above documents,
and Global e-Trading Services Limited is providing electronic services for Cargo Manifests. Please call the service providers for enquiries on their services:
Global e-Trading Services Limited (Tel. : 8109 1820)
Tradelink Electronic Commerce Limited (Tel. : 2599 1700) |
| Note : |
(1) In case of discrepancies between the Chinese and the English texts of this circular, the Chinese text shall for all purposes be conclusive.
(2) 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. | |
