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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

9 September 2015

Dear Sirs,

Commercial Information Circular No. 897/2015

The Mainland of China : Notice Concerning Issues on Differential Personal Income Tax Policy in relation to the Dividend Bonus Gained from Shares of Listed Companies

The Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission jointly issued on 7 September 2015 a notice concerning issues on differential personal income tax policy in relation to the dividend bonus gained from shares of listed companies, which took effect on 8 September 2015. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).

2.Please refer to CIC No. 953/2012 dated 20 November 2012 and CIC No. 654/2014 dated 10 July 2014 for details of the "Notice Concerning Issues on Implementation of Differential Personal Income Tax Policy in relation to the Dividend Bonus Gained from Shares of Listed Companies" and the "Notice Concerning Issues on Implementation of Differential Personal Income Tax Policy in Relation to the Dividend Bonus Gained from Shares of Companies Listed at the National Equities Exchange and Quotations" respectively.

ENQUIRIES

3.If you have any questions on the content of the document mentioned in this circular, please contact the issuing authorities 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.