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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

30 May 2012

Dear Sirs,

Commercial Information Circular No. 389/2012

The Mainland of China : Notice Concerning Pre-tax Deduction Policy on Corporate Income Tax regarding Expenses on Reserve for Insurance Companies

The Ministry of Finance and the State Administration of Taxation jointly issued a notice concerning the pre-tax deduction policy on corporate income tax regarding expenses on reserve for insurance companies. The policy takes effect from 1 January 2011 to 31 December 2015. 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 "Insurance Law of the People's Republic of China", please refer to CIC No. 127/2009 dated 9 March 2009.

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.