Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. ： EIC 631/2/7

11 September 2015

Dear Sirs,

Commercial Information Circular No. 908/2015

The Mainland of China : Notice Concerning Issues on the Implementation of Further Expanding the Scope of Low-profit Small Enterprises Subject to Levy of Corporate Income Tax by Half

The State Administration of Taxation issued on 10 September 2015 a notice concerning issues on the implementation of further expanding the scope of low-profit small enterprises subject to levy of corporate income tax by half, which will take effect on 1 October 2015. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).

2.Please refer to CIC No. 877/2015 dated 4 September 2015 for details of the "Notice Concerning Further Expanding the Scope of Corporate Income Tax Preferential Policy for Low-profit Small 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.