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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. :EIC 631/2/7

2 January 2015

Dear Sirs,

Commercial Information Circular No. 3/2015

The Mainland of China : Calculation of Personal Income Tax of Individually Owned Stores

The State Administration of Taxation (SAT) issued on 27 December 2014 the "Calculation of Personal Income Tax of Individually Owned Stores", which took effect on 1 January 2015. Please refer to the Appendix (pdf format) for the full text (available in Chinese only).

ENQUIRIES

2.If you have any questions on the content of the issue mentioned in this circular, please contact the SAT (tel: +86-10-6341 7114). For other questions on this circular, please contact Ms Eugenia CHAN (tel: 2398 5444) of the Department.

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.