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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref :EIC 631/2/7

31 October 2011

Dear Sirs,

Commercial Information Circular No. 678/2011

The Mainland of China : Notice Concerning Exemption of Corporate Income Tax for Enterprises Relating to Production and Assembly of Specialized Articles for Disabled Persons

The Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs jointly issued a notice concerning the exemption of corporate income tax for enterprises relating to production and assembly of specialized articles for disabled persons. The measure takes effect from 1 January 2011 to 31 December 2015. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Notice Concerning the Administration of Corporate Income Tax Deduction and Exemption", please refer to CIC No. 628/2008 dated 15 December 2008.

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.