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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
16 May 2011
Dear Sirs,
Commercial Information Circular No. 281/2011
The Mainland of China : Administrative Measures on Pre-tax Deduction on Asset Loss for Enterprises
The State Administration of Taxation issued the administrative measures on pre-tax deduction on asset loss for enterprises, which took effect on 1 January 2011. 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 Pre-tax Deduction Policy on Asset Loss for Enterprises", please refer to CIC No. 222/2009 dated 30 April 2009.
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) |
| 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. | |
