Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

1 March 2017

Dear Sirs,

Commercial Information Circular No. 178/2017

The Mainland of China : Decision of the Standing Committee of the National People's Congress Concerning Amendment of the "Law on Corporate Income Tax of the People's Republic of China"

The Standing Committee of the National People's Congress adopted an amendment to the "Law on Corporate Income Tax of the People's Republic of China" on 24 February 2017, which took effect on the date of promulgation. The amendment concerns public welfare donation payments made by an enterprise. Please refer to the Appendix (pdf format) for the decision (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 Mainland Branch (I) (tel: 2398 5444) of the Department.

Yours faithfully,

(Ms Helen CHENG)
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.