24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : 101-002-011
2 January 2026
Dear Sirs,
Commercial Information Circular No. 6/2026
Chinese Mainland : Notice Concerning Handling of Enterprise Income Tax Issues Related to the Transition of Insurance Contract Standards
The Ministry of Finance and the State Taxation Administration jointly issued on 22 December 2025 the “Notice Concerning Handling of Enterprise Income Tax Issues Related to the Transition of Insurance Contract Standards”, which took effect on 1 January 2026. Please refer to the Appendix for the notice (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. For other questions on this circular, please contact Mainland Branch (I) (tel: 2398 5444) of the Department.
Yours faithfully,
(Brian CHOI)
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.