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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
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).
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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
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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 Angie KWOK)
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 Ltd runs services
for all the above documents. Brio Electronic Commerce Ltd provides
services for Cargo Manifests and Certificate of Origin. Global e-Trading
Services Ltd provides 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)
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| Note :
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(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.
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