Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
16 July 2008
Dear Sirs,
Commercial Information Circular No. 370/2008
The Mainland of China : Working Manual Concerning Certification of New and High-tech Enterprises
The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation have issued a notice recently promulgating the "Working Manual Concerning Certification of New and High-tech Enterprises" (the "Manual"). The Manual clarifies the duties of the organizations and related authorities responsible for certifying new and high-tech enterprises, the certification procedures and details for enterprises applying for the relevant corporate income tax preferences, the assessment standards for research and development activities and other appraisal indicators, etc. The relevant notice and the Manual are attached at Appendix (pdf format) for reference.
- For details of the "Administrative Measures on Certification of New and High-tech Enterprises" and "Major Areas of New and High Technology Supported by the State", please refer to CIC No. 249/2008 dated 24 April 2008. 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. |