Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
18 March 2015
Dear Sirs,
Commercial Information Circular No. 204/2015
The Mainland of China : Notice Concerning the Corporate Income Tax Preferential Policy for Low-profit Small Enterprises
The Ministry of Finance of the People's Republic of China (MoF) and the State Administration of Taxation (SAT) jointly issued on 13 March 2015 a notice concerning the corporate income tax preferential policy for low-profit small enterprises, which would take effect from 1 January 2015 to 31 December 2017. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).
ENQUIRIES
2.If you have any questions on the content of the issue mentioned in this circular, please contact the MoF (tel: +86-10-6855 1114) and 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.