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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

15 November 2010

Dear Sirs,

Commercial Information Circular No. 523/2010

The Mainland of China : Notice Concerning Corporate Income Tax Relating to Adjustment of Taxable Income Offsetting Losses of the Previous Year

The State Administration of Taxation has recently issued a notice concerning corporate income tax relating to adjustment of taxable income offsetting losses of the previous year. The notice will take effect on 1 December 2010. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

  2. 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 Implementation of the Law on Corporate Income Tax", please refer to CIC No. 108/2010 dated 11 March 2010.

ENQUIRIES

  1. 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.