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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

27 December 2013

Dear Sirs,

Commercial Information Circular No. 1047/2013

The Mainland of China : Notice Concerning Issues of Special Tax Treatment Applicable to Equity Transfer for Non-resident Enterprises

The State Administration of Taxation issued on 12 December 2013 a notice concerning issues of special tax treatment applicable to equity transfer for non-resident enterprises, which took effect on the date of promulgation. A copy of the notice (available in Chinese only) is at Appendix (pdf format) for reference.

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 the "Notice Concerning Handling of Certain Issues on Corporate Income Tax Involving Corporate Restructuring", please refer to CIC No. 241/2009 dated 12 May 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 Bonny CHAO)

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.