Commercial Information Circulars

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

Ref : EIC 631/2/7

1 February 2012

Dear Sirs,

Commercial Information Circular No. 79/2012

The Mainland of China : Notice Concerning Concessions of Corporate Income Tax for Public Infrastructural Projects and Environmental Protection, Energy and Water Conservation Projects

The Ministry of Finance and the State Administration of Taxation jointly issued a notice concerning the concessions of corporate income tax for public infrastructural projects and environmental protection, energy and water conservation projects. 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 "Catalogue of Public Infrastructural Projects Eligible for Concessions of Corporate Income Tax (2008)" and "Catalogue on Environmental Protection, Energy and Water Conservation Projects Eligible for Concessions of Corporate Income Tax", please refer to CIC No. 480/2008 dated 24 September 2008 and CIC No. 29/2010 dated 12 January 2010. For details of the "Notice Concerning the Transitional Preferential Policies under the Law on Corporate Income Tax by the State Council", please refer to CIC No. 5/2008 dated 3 January 2008.

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.