Commercial Information Circulars

24-hour hotline : 23 922 922

31 August 2015

Dear Sirs,

Commercial Information Circular No. 850/2015

The Mainland of China : Notice Concerning Continued Implementation of Value-added Tax and Business Tax Policies for Small and Micro Enterprises

The Ministry of Finance and the State Administration of Taxation jointly issued on 27 August 2015 a notice concerning continued implementation of value-added tax and business tax policies for small and micro enterprises under which the value-added tax and business tax policies stipulated in the "Notice Concerning Value-added Tax and Business Tax Policies for Further Supporting Small and Micro Enterprises" would take effect until 31 December 2017. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).

2.Please refer to CIC No. 867/2014 dated 30 September 2014 for details of the "Notice Concerning Value-added Tax and Business Tax Policies for Further Supporting Small and Micro Enterprises".

ENQUIRIES

3.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.