|
Commercial
Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
7 January
2010
Dear Sirs,
Commercial
Information Circular No.20/2010
The
Mainland of China : Notice Concerning Offset and Deduction of Corporate
Income
Tax for Profits Gained Outside the Territory of Mainland China
The Ministry of Finance
and the State Administration of Taxation have recently issued a notice
on offset and deduction of corporate income tax for profits gained outside
the territory of Mainland China. The notice took retrospective effect
on 1 January 2008. For details, please refer to copy (available in Chinese
only) of the notice at Appendix
(pdf format) .
-
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
|
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 Ltd runs services
for the above documents. Global e-Trading Services Ltd and Brio
Electronic Commerce Ltd provide services for Cargo Manifests. Please
call the service providers for enquiries on their services:
Brio Electronic Commerce Limited (Tel: 2111 1288)
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.
|
|
