Commercial Information Circulars

24-hour hotline : 23 922 922

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

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

12 December 2011

Dear Sirs,

Commercial Information Circular No. 789/2011

The Mainland of China : Notice Concerning Taxation Issues for Selling Food by Taxpayers Engaging in Lodging and Catering Businesses

The State Administration of Taxation issued a notice concerning the taxation issues for selling food by taxpayers engaging in lodging and catering businesses, which will take effect on 1 January 2012. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Provisional Regulations on Value-added Tax of the People's Republic of China" and its detailed rules for the implementation, please refer to CIC No. 566/2008 dated 17 November 2008 and CIC No. 682/2011 dated 1 November 2011 respectively.

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.