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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

30 December 2008

Dear Sirs,

Commercial Information Circular No. 666/2008

The Mainland of China : Notice from the State Administration of Taxation Concerning Adjustment to the Scope of Levy and Administration of Corporate Income Tax for Newly Established Enterprises

The State Administration of Taxation has recently issued a notice concerning adjustment to the scope of levy and administration of corporate income tax for newly established enterprises with effect from 1 January 2009. 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 respectively.

ENQUIRIES

  1. 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