Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
9 August 2010
Dear Sirs,
Commercial Information Circular No. 358/2010
The Mainland of China : Notice Concerning the Administrative Measures on Corporate Income Tax Involving Corporate Restructuring
The State Administration of Taxation has recently issued the "Notice Concerning the Administrative Measures on Corporate Income Tax Involving Corporate Restructuring", which took effect on 1 January 2010. A copy of the notice (available in Chinese only) 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 "Notice Concerning Handling of Certain Issues on Corporate Income Tax Involving Corporate Restructuring", please refer to CIC No. 241/2009 dated 12 May 2009.
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 Angie KWOK)
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.