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

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref : EIC 631/2/7

29 September 2006

Dear Sirs,

Commercial Information Circular No. 385/2006

The Mainland of China : Administrative Measures on Collecting Tax from Individually
Owned Stores in Fixed Installments and Fixed Amount

The State Administration of Taxation has recently revised the "Interim Measures for Fixed Installments and Fixed Amount Administration on Individually Owned Stores " (the original "Measures") which was promulgated on 19 June 1997. Please refer to Annex I (pdf format) for an overview of the revision. The revised "Administrative Measures on Collecting Tax from Individually Owned Stores in Fixed Installments and Fixed Amount" (the new "Measures") will be implemented from 1 January 2007. The original "Measures" will be repealed at the same time.

  1. Full text of the new "Measures" is attached at Annex II (pdf format) for reference.

ENQUIRIES

  1. If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.


Yours faithfully,


(Miss Annie LOONG)
for Director-General of Trade and Industry