Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
14 May 2010
Dear Sirs,
Commercial Information Circular No. 215/2010
The Mainland of China : Notice Concerning Levy and Management of Corporate Income Tax for Construction Enterprises with Cross Region Operations
The State Administration of Taxation has recently issued a notice on the levy and management of corporate income tax for construction enterprises with cross region operations. A copy of the notice (available in Chinese only), which took effect on 1 January 2010, is attached at Annex (pdf format) for reference.
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For details of the "Interim Administrative Measures on the Levy and Management of Corporate Income Tax Paid by the Headquarters of Corporations with Branches Established in Different Provinces/Cities", please refer to CIC No. 184/2008 dated 25 March 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
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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 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.