Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7/1
5 January 2009
Dear Sirs,
Commercial Information Circular No. 9/2009
The Mainland of China : Notice Concerning Offsetting of Value-Added Tax with Invoices for Waste and Used Goods and Materials
The State Administration of Taxation has recently issued a notice to clarify issues relating to abolishment of using invoices for waste and used goods and materials to offset the input amount of value-added tax by general taxpayer of manufacturing enterprises. A copy of the notice is attached at Annex (pdf format) for reference.
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For details of the value-added tax policy for renewable resources, please refer to CIC No. 634/2008 dated 15 December 2008. For details of the "Provisional Regulations on Value-added Tax of the People's Republic of China" and its implementation rules, please refer to CIC No. 566/2008 dated 17 November 2008 and CIC No. 647/2008 dated 18 December 2008 respectively.
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. |