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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 631/2/7/1

4 March 2009

Dear Sirs,

Commercial Information Circular No. 115/2009

The Mainland of China : Administrative Measures on Export Tax Refund/Exemption by Enterprise Categorization of the Guangdong Province (Trial)

The Guangdong Provincial Office of the State Administration of Taxation has recently issued a notice announcing the "Administrative Measures on Export Tax Refund/Exemption by Enterprise Categorization of the Guangdong Province (Trial)" (the Measures), which took effect on 1 March 2009. The Measures specify that enterprises are classified into four categories (i.e. A, B, C and D Categories) for the administration of export tax refund/exemption in the Guangdong Province, and clarify the assessment standard and management of export tax refund/exemption for the four categories of export enterprises. A copy of the notice is attached at Appendix (pdf format) for reference.

ENQUIRIES

  1.  
  2. 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