Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
12 October 2009
Dear Sirs,
Commercial Information Circular No. 515/2009
The Mainland of China : Notice Concerning the Business Tax Transitional Policy for Cross-year Old Contracts
The Ministry of Finance and the State Administration of Taxation issued a notice on the business tax transitional policy for cross-year old contracts to clarify the issues on the business tax policy for contracts, including service contracts, real estate sales contracts and intangible assets transfer contracts, which had been signed on or before December 31, 2008 and which had not been completed by this date. A copy of the notice is attached at Annex (pdf format) for reference.
- 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 respectively.
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. |