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.183/2008
The Mainland of China : Notice Concerning Certain Preferential Policies on Corporate Income Tax
The Ministry of Finance and the State Administration of Taxation have recently issued a notice promulgating the preferential policies on corporate income tax to encourage the development of the software and integrated circuit industries as well as securities investment funds. Besides, the notice confirms the continuous implementation of 6 kinds of fixed period corporate income tax preferential policies. It also sets out the implementation details regarding the preferential policies for profits allocated by foreign invested enterprises. A copy of the notice is attached at Appendix (pdf format) for reference.
- 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.
ENQUIRIES
- 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. |