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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

3 April 2008

Dear Sirs,

Commercial Information Circular No. 208/2008

The Mainland of China : Notice Concerning the Prepayment of Corporate Income
Tax by Small Scale and Low Profit-Making Enterprises

The State Administration of Taxation has issued a notice regarding the prepayment of corporate income tax by small scale and low profit-making enterprises. A copy of the notice is attached at Annex (pdf format) for reference.

  1. 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

  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