Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

29 June 2012

Dear Sirs,

Commercial Information Circular No. 499/2012 

The Mainland of China : Notice Concerning Exemption of Business Tax for Labour Services Including Assigning Seamen to Work Overseas

The Ministry of Finance and the State Administration of Taxation jointly issued a notice concerning the exemption of business tax for labour services including assigning seamen to work overseas, 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 "Provisional Regulations on Business Tax of the People's Republic of China" and its implementation rules, please refer to CIC No. 568/2008 dated 17 November 2008 and CIC No. 682/2011 dated 1 November 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.