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. 32/2011

The Mainland of China : Notice Concerning City Maintenance and Construction Tax and Educational Surcharge Applicable to Exploitation of Oil Resources by Chinese-Foreign Cooperation

The State Administration of Taxation issued a notice concerning the city maintenance and construction tax and educational surcharge applicable to exploitation of oil resources by Chinese-foreign cooperation. The notice took effect on 1 December 2010. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2. For details of the "Unification of City Maintenance and Construction Tax and Educational Surcharge System for Foreign Enterprises and Citizens", please refer to CIC No. 493/2010 dated 29 October 2010. For details of the "Notice Concerning Levy of City Maintenance and Construction Tax and Educational Surcharge from Foreign Enterprises", please refer to CIC No. 538/2010 dated 22 November 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.