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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

25 March 2008

Dear Sirs,

Commercial Information Circular No.182/2008

The Mainland of China : Notice Concerning Implementation of the Transitional Preferential Policies under the Law on Corporate Income Tax Promulgated by the State Council

The Ministry of Finance and the State Administration of Taxation have recently issued a notice clarifying certain matters related to implementation of the "Notice Concerning the Transitional Preferential Policies under the Law on Corporate Income Tax" and the "Notice Concerning the Transitional Preferential Taxation Policies for Newly Established High Technological Enterprises in Special Economic Zones and Shanghai Pudong New Area". A copy of the notice is attached at Appendix (pdf format) for reference.

  1. For details of the "Notice Concerning the Transitional Preferential Policies under the Law on Corporate Income Tax" and the "Notice Concerning the Transitional Preferential Taxation Policies for Newly Established High Technological Enterprises in Special Economic Zones and Shanghai Pudong New Area", please refer to CIC Nos. 5/2008 and 6/2008, both issued on 3 January 2008. 

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