Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 631/2/7

10 January 2011

Dear Sirs,

Commercial Information Circular No. 26/2011

The Mainland of China : Issues Relating to Corporate Income Tax for Real Estate Development Enterprises before Cancellation of Tax Registration

The State Administration of Taxation issued a notice concerning issues relating to corporate income tax for real estate development enterprises before cancellation of tax registration. The notice took effect on 1 January 2010. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2. 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. For details of the "Notice Concerning Implementation of the Law on Corporate Income Tax", please refer to CIC No. 108/2010 dated 11 March 2010.

ENQUIRIES

3. If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.

Yours faithfully,




(Miss Angie KWOK)
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.