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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

12 August 2013

Dear Sirs,

Commercial Information Circular No. 647/2013

The Mainland of China : Notice Concerning Issues on Implementation of Concessionary Policy of Corporate Income Tax for Software Enterprises

The State Administration of Taxation issued a notice concerning the issues on implementation of concessionary policy of corporate income tax for software enterprises, which took effect on 1 January 2011. 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. 119/2011 dated 18 February 2011 for details of the "Notice Concerning the Promulgation of 'Certain Policies on Further Encouraging the Development of Software and Integrated Circuit Industries' of the State Council"; please refer to CIC No. 327/2012 dated 4 May 2012 for details of the "Notice Concerning Corporate Income Tax Policy for Further Encouraging the Development of Software and Integrated Circuit Industries"; please refer to CIC No. 406/2012 dated 4 June 2012 for details of the "Notice Concerning Issues on Accreditation Management of Software and Integrated Circuit 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.