Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
30 July 2013
Dear Sirs,
Commercial Information Circular No. 618/2013
The Mainland of China : Notice Concerning Issues on Corporate Income Tax for Enterprises Engaged in Mixed Investment Business
The State Administration of Taxation issued a notice concerning the issues on corporate income tax for enterprises engaged in mixed investment business, 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. 132/2007 dated 21 March 2007 and CIC No. 499/2007 dated 13 December 2007 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. 443/2011 dated 26 July 2011 for details of the "Notice Concerning Certain Issues on Corporate Income Tax".
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. |