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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

22 June 2012

Dear Sirs,

Commercial Information Circular No. 475/2012 

The Mainland of China : Administrative Measures on Value-added Tax and Consumption Tax for Export of Goods and Labour Services

The State Administration of Taxation issued the "Administrative Measures on Value-added Tax and Consumption Tax for Export of Goods and Labour Services". For details, please refer to a copy of the measures (available in Chinese only) at Appendix (pdf format).

2. For details of the "Implementation Rules of the Law on Administration of Tax Collection", please refer to CIC No. 190/02 dated 30 September 2002. For details of the "Provisional Regulations on Value-added Tax of the People's Republic of China" and its detailed rules for the implementation, please refer to CIC No. 566/2008 dated 17 November 2008 and CIC No. 682/2011 dated 1 November 2011 respectively. For details of the "Provisional Regulations on Consumption Tax of the People's Republic of China" and its implementation rules, please refer to CIC No. 567/2008 dated 17 November 2008 and CIC No. 648/2008 dated 18 December 2008 respectively.

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.