Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
10 September 2008
Dear Sirs,
Commercial Information Circular No. 457/2008
The Mainland of China : Notice Concerning Handling of Corporate Income Tax for Service Payments Between Parent and Subsidiary Corporations
The State Administration of Taxation has recently issued a notice clarifying the details about handling of corporate income tax for service payments between parent and subsidiary corporations which belong to separate legal entities. A copy of the relevant notice is attached at Annex (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 Meea WONG)
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. |