Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : CR EIC 631/2/7/2
3 January 2008
Dear Sirs,
Commercial Information Circular No. 5/2008
The Mainland of China : Notice Concerning the Transitional Preferential Policies under the Law on Corporate Income Tax
The State Council promulgated a notice concerning the transitional preferential policies under the Law on Corporate Income Tax on 26 December 2007. The notice sets out the transitional arrangements for preferential policies enjoyed by enterprises that were approved for establishment before the promulgation of the Law on Corporate Income Tax, and confirms the continuing implementation of the preferential taxation policy related to the development of the Western Region. A copy of the notice is attached at Appendix (pdf format) for reference.
- For details of the "Law on Corporate Income Tax" and the regulations on implementation, please refer to CIC No. 132/2007 dated 21 March 2007 and CIC No. 499/2007 dated 13 December 2007.
ENQUIRIES
- If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.
Yours faithfully,
(Miss Crystal YAN)
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. |