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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

6 August 2013

Dear Sirs,

Commercial Information Circular No. 635/2013

The Mainland of China : Notice Concerning Issues on Filing of Tax Returns and Administration of Invoices for Small-Scale Taxpayers of Value-added Tax

The Shenzhen Municipal Office of the State Administration of Taxation issued a notice concerning issues on filing of tax reurns administration of invoices for small-scale taxpayers of value-added tax.  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. 985/2012 dated 28 November 2012 for details of the "Law on Administration of Tax Collection of the People's Republic of China" and its implementation rules; please refer to CIC No. 2/2011 dated 3 January 2011 and CIC No. 127/2011 dated 28 February 2011 for details of the "Administrative Measures on Invoices of the People's Republic of China" and its implementation details; please refer to CIC No. 682/2011 dated 1 November 2011 for details of the "Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax of the People's Republic of China"; 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. 622/2013 dated 31 July 2013 for details of the "Notice Concerning Temporary Exemption on Levy of Value-added Tax and Business Tax for Certain Small and Micro Enterprises".

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.