Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

27 April 2012

Dear Sirs,

Commercial Information Circular No. 307/2012

The Mainland of China : Notice Concerning Issues of Corporate Income Tax for the Implementation of the Development of the Western Region

The State Administration of Taxation issued a notice concerning the issues of corporate income tax for the implementation of the development of the western region, which took effect on 1 January 2011. 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 Taxation Policies for the Development of the Western Region", please refer to CIC No. 470/2011 dated 5 August 2011.

ENQUIRIES

3.If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.

Yours faithfully,

(Bryan KOO)
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.