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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

12 May 2009

Dear Sirs,

Commercial Information Circular No. 241/2009

The Mainland of China : Notice Concerning Handling of Certain Issues on Corporate Income Tax Involving Corporate Restructuring 

The Ministry of Finance and the State Administration of Taxation have recently issued a notice to clarify the handling of certain issues on corporate income tax involving corporate restructuring. A copy of the notice is attached at Annex (pdf format) for reference.

  1.  
  2. 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 

  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