Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. :EIC 631/2/7
20 April 2017
Dear Sirs,
Commercial Information Circular No. 273/2017
The Mainland of China : Notice Concerning the Pre-tax Deduction Policy on Corporate Income Tax Regarding Expenses on Reserve for the Securities Industry
The Ministry of Finance and the State Administration of Taxation of the People's Republic of China jointly issued a notice on 21 March 2017 concerning the pre-tax deduction policy on corporate income tax regarding expenses on reserve for the securities industry. The policy is effective from 1 January 2016 to 31 December 2020. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).
ENQUIRIES
2.If you have any questions on the content of the document mentioned in this circular, please contact the issuing authority of the Mainland of China direct. For other questions on this circular, please contact Mainland Branch (I) (tel: 2398 5444) of the Department.
Yours faithfully,
(Ms Helen CHENG)
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.