Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref : EIC 631/2/7

25 July 2012

Dear Sirs,

Commercial Information Circular No. 575/2012

The Mainland of China : Notice Concerning Provisional Regulation on Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil for Production of Ethylene and Aromatic Hydrocarbon Chemical Products

The State Administration of Taxation issued a notice concerning the provisional regulation on refund (exemption) of consumption tax for naphtha and fuel oil for production of ethylene and aromatic hydrocarbon chemical products, which took effect on 1 October 2011. 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 Continuation of Consumption Tax Policy on Certain Types of Naphtha and Fuel Oil", please refer to CIC No. 595/2011 dated 3 October 2011. 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 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. For details of the "Measures on the Administration of Tax Reduction and Exemption (Trial)", please refer to CIC No. 339/2005 dated 19 August 2005.

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.