Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
21 January 2014
Dear Sirs,
Commercial Information Circular No. 80/2014
The Mainland of China : Notice Concerning Pre-tax Deduction on Inventory Loss for Commercial Retail Enterprises
The State Administration of Taxation issued on 10 January 2014 a notice concerning pre-tax deduction on inventory loss for commercial retail enterprises. A copy of the notice (available in Chinese only) is at Appendix (pdf format) for reference.
2.Please refer to CIC No. 281/2011 dated 16 May 2011 for details of the "Administrative Measures on Pre-tax Deduction on Asset Loss for 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 Bonny CHAO)
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. |