Commercial Information Circulars

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

Ref :EIC 631/2/7

11 May 2012

Dear Sirs,

Commercial Information Circular No. 342/2012

The Mainland of China : Notice Concerning Certain Issues on Taxable Amount for the Levy of Corporate Income Tax

The State Administration of Taxation issued a notice concerning certain issues on taxable amount for the levy of corporate income tax, which is applicable to taxable amount of enterprises from 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 Issues Relating to Corporate Income Tax for Financial Capital with Specific Purposes", please refer to CIC No. 596/2011 dated 3 October 2011.

ENQUIRIES

3.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.