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

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7/1

8 November 2017

Dear Sirs,

Commercial Information Circular No. 982/2017

The Mainland of China : Notice Concerning Continuing the Value-added Tax Policies for Small and Micro Enterprises

The Ministry of Finance and the State Administration of Taxation of the People's Republic of China have jointly issued a notice on 20 October 2017 concerning continuing the value-added tax policies for small and micro enterprises. From 1 January 2018 to 31 December 2020, value-added tax small-scale taxpayers with monthly sales volume of RMB 20,000 (inclusive) to RMB 30,000 shall continue to be exempted from value-added tax. 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,

(Calvin CHOY)
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.