Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
| Ref : | EIC 631/1/17/1 |
| EIC 631/2/7 | |
| EIC 631/22/1 |
25 February 2009
Dear Sirs,
Commercial Information Circular No. 104/2009
The Mainland of China : Guidance Note on the Eight Preferential Taxation Policies on Supporting Growth of Small and Medium Enterprises and Related Application Procedures
The Guangdong Provincial Local Taxation Bureau recently issued a guidance note clarifying the relevant requirements of the "Eight Preferential Taxation Policies on Supporting Growth of Small and Medium Enterprises". The guidance note also sets out the documents required and the procedures for applying the tax preferences concerned. A copy of the guidance note is attached at Annex (pdf format) for reference.
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For details of the "Eight Preferential Taxation Policies on Supporting Growth of Small and Medium Enterprises", please refer to CIC No. 635/2008 dated 15 December 2008. 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. 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. |