Commercial Information Circulars
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e-mail address : enquiry@tid.gov.hk
EIC 631/22/1
17 April 2013
Dear Sirs,
Commercial Information Circular No. 293/2013
The Mainland of China : Notice Concerning the Filing of Deduction and Exemption for Corporate Income Tax
The Guangdong Provincial Office of the State Administration of Taxation issued a notice concerning the filing of deduction and exemption for corporate income tax, which takes effect from the payment of provisional corporate income tax in 2013. 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 the Administration of Corporate Income Tax Deduction and Exemption", please refer to CIC No. 628/2008 dated 15 December 2008. 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. |