Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
10 March 2008
Dear Sirs,
Commercial Information Circular No. 164/2008
The Mainland of China : Notice Concerning the Handling of Certain Taxation Issues
after the Cancellation of Related Preferential Policies for Foreign-Invested
Enterprises and Foreign Enterprises
The State Administration of Taxation has issued a notice regarding the handling of certain taxation issues after the cancellation of the related preferential policies applicable to foreign-invested enterprises and foreign enterprises, including the handling of tax rebate for re-investment, tax exemption for income from interests, franchise fees and the like, and fixed period tax reduction and exemption. A copy of the notice is attached at Annex (pdf format) for reference.
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For details of the "Law on Corporate Income Tax of the People's Republic of China" and its implementation regulations, please refer to CIC No. 132/2007 dated 21 March 2007 and CIC No. 499/2007 dated 13 December 2007. For the "Notice Concerning the Transitional Preferential Policies under the Law on Corporate Income Tax", please refer to CIC No. 5/2008 dated 3 January 2008.
ENQUIRIES
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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
| 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. |