Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
EIC 631/2/7/1
23 February 2009
Dear Sirs,
Commercial Information Circular No. 100/2009
The Mainland of China : Interim Measures on Administration of Tax Collection from
Non-residents Undertaking Construction Projects and Providing Labor Services
The State Administration of Taxation recently issued the "Interim Measures on Administration of Tax Collection from Non-residents Undertaking Construction Projects and Providing Labor Services", which will take effect on 1 March 2009. The interim measures govern the administration of issues relating to payment of business tax, value-added tax and corporate income tax by non-residents. A copy of the notice is attached at Appendix (pdf format) for reference.
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For details of the "Provisional Regulations on Business Tax of the People's Republic of China" and its implementation rules, please refer to CIC No. 568/2008 dated 17 November 2008 and CIC No. 649/2008 dated 18 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. As 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 Crystal YAN)
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. |