Commercial Information Circulars
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e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
15 October 2008
Dear Sirs,
Commercial Information Circular No. 513/2008
The Mainland of China : Notices Concerning the Implementation of Certain Catalogues for Concessions of Corporate Income Tax
The Ministry of Finance and the State Administration of Taxation have recently issued a number of notices concerning the implementation of the following catalogues for concessions of corporate income tax:
"Catalogue of Special Equipment for Environmental Protection Eligible for Concessions of Corporate Income Tax"
"Catalogue of Special Equipment for Energy Conservation and Water Saving Eligible for Concessions of Corporate Income Tax"
"Catalogue of Special Equipment for Safety Production Eligible for Concessions of Corporate Income Tax"
"Catalogue on Comprehensive Utilization of Resources Eligible for Concessions of Corporate Income Tax"
"Catalogue of Public Infrastructural Projects Eligible for Concessions of Corporate Income Tax"
Copies of the relevant notices are attached at Annexes I to III (pdf format) for reference.
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For details of the above catalogues, please refer to CIC No. 444/2008 dated 2 September 2008, CIC Nos. 459/2008 and 460/2008 dated 11 September 2008 and CIC No. 480/2008 dated 24 September 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
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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. |