Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

4 May 2012

Dear Sirs,

Commercial Information Circular No. 323/2012

The Mainland of China : Notice Concerning the Prepayment of Corporate Income Tax for Low-profit Small Enterprises

The State Administration of Taxation issued a notice concerning the prepayment of corporate income tax for low-profit small enterprises, which took effect on 1 January 2012. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Notice Concerning Corporate Income Tax Preferential Policy for Low-profit Small Enterprises", please refer to CIC No. 785/2011 dated 9 December 2011. 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

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.