Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. ： EIC 631/2/7

10 June 2015

Dear Sirs,

Commercial Information Circular No. 489/2015

The Mainland of China : Notice Concerning Issues Relating to Pre-tax Deduction of Expenses including Wages, Salaries and Expenses on Employees' Welfare by Enterprises

The State Administration of Taxation issued on 8 May 2015 a notice concerning issues relating to pre-tax deduction of expenses including wages, salaries and expenses on employees' welfare by enterprises, which is applicable to the settlement and payment of corporate income tax for 2014 and beyond. 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 document mentioned in this circular, please contact the issuing authority of the Mainland of China direct. 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.