Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. :	EIC 631/2/7
	EIC 631/22/1

16 November 2011

Dear Sirs,

Commercial Information Circular No. 723/2011

The Mainland of China : Notice Concerning Adjustment to the Minimum Threshold for Value-added Tax by The Shenzhen Municipal Office of State Administration of Taxation

The Shenzhen Municipal Office of State Administration of Taxation issued a notice concerning the adjustment to the minimum threshold for value-added tax, which took effect on 1 November 2011. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Decision on the Amendments to the 'Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax of the People's Republic of China' and the 'Detailed Rules for the Implementation of the Provisional Regulations on Business Tax of the People's Republic of China'", please refer to CIC No. 682/2011 dated 1 November 2011. For details of the "Notice Concerning Taxation Management of Individually Owned Stores with Turnover Lower Than the Minimum Threshold for Value-added Tax and Business Tax", please refer to CIC No. 304/2005 dated 5 August 2005.

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.