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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city
MY COLOUR

Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 631/2/7

7 January 2010

Dear Sirs,

Commercial Information Circular No.20/2010

The Mainland of China : Notice Concerning Offset and Deduction of Corporate Income Tax for Profits Gained Outside the Territory of Mainland China

The Ministry of Finance and the State Administration of Taxation have recently issued a notice on offset and deduction of corporate income tax for profits gained outside the territory of Mainland China. The notice took retrospective effect on 1 January 2008. For details, please refer to copy (available in Chinese only) of the notice at Appendix (pdf format) .

  1. 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







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.