Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
30 January 2009
Dear Sirs,
Commercial Information Circular No. 55/2009
The Mainland of China : Notice Concerning Issues Relating to the Pre-tax Deduction of Charitable Donations
The Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs recently issued a notice concerning issues relating to the pre-tax deduction of charitable donations. A copy of the notice is attached at Annex (pdf format) for reference.
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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. For details of the "Law on Personal Income Tax of the People's Republic of China" and its implementation regulations, please refer to CIC No. 20/2008 dated 7 January 2008 and CIC No. 132/2008 dated 21 February 2008.
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. |