Commercial Information Circulars
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e-mail address : enquiry@tid.gov.hk
Ref :EIC 631/2/7
12 May 2009
Dear Sirs,
Commercial Information Circular No. 243/2009
The Mainland of China : Notice Concerning Implementation of Corporate Income Tax Preferential Policies for New and High-tech Enterprises
The State Administration of Taxation have recently issued a notice to clarify the implementation of corporate income tax preferential policies for new and high-tech enterprises. A copy of the notice is attached at Appendix (pdf format) for reference.
- For details of the transitional preferential taxation policies for newly established high-tech enterprises in special economic zones and Shanghai Pudong New Area, the "Administrative Measures on Certification of New and High-tech Enterprises", "Major Areas of New and High Technology Supported by the State" and "Working Manual Concerning Certification of New and High-tech Enterprises", please refer to CIC No.6/2008 dated 3 January 2008, CIC No.249/2008 dated 24 April 2008 and CIC No. 370/2008 dated 16 July 2008. 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
- 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. |