Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

24 July 2013

Dear Sirs,

Commercial Information Circular No. 586/2013

The Mainland of China : Notice Concerning Adjustments to the Filing of Tax Return for Value-added Tax

The Shenzhen Municipal Office of the State Administration of Taxation issued a notice concerning the adjustments to the filing of tax return for value-added tax, which will take effect on 1 September 2013. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.Among the documents mentioned in the Appendix, please refer to CIC No. 566/2008 dated 17 November 2008 and CIC No. 682/2011 dated 1 November 2011 for details of the "Provisional Regulations on Value-added Tax of the People's Republic of China" and its detailed rules for the implementation; please refer to CIC No. 408/2013 dated 29 May 2013 for details of the "Notice Concerning Taxation Policies in relation to the Pilot Policy on Changing the Levy of Business Tax to Value-added Tax for Transportation Industry and Certain Modern Service Industries in the Whole Nation"; please refer to CIC No. 512/2013 dated 28 June 2013 for details of the "Notice Concerning Adjustments to the Filing of Tax Return for Value-added Tax"; please refer to CIC No. 473/2013 dated 18 June 2013 for details of the "Notice Concerning Seasonal Filing of Value-added Tax and Cultural Undertakings Construction Fee by Small-Scale Taxpayers".

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