Commercial Information Circular
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
4 January 2018
Dear Sirs,
Commercial Information Circular No. 19/2018
The Mainland of China : Notice Concerning Improving the Policy on Offset and Deduction of Corporate Income Tax for Profits Gained Outside the Territory of Mainland China
The Ministry of Finance and the State Administration of Taxation of the People's Republic of China jointly issued a notice on 28 December 2017 concerning improving the policy on offset and deduction of corporate income tax for profits gained outside the territory of Mainland China, which took effect on 1 January 2017. 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 Mainland Branch (I) (tel: 2398 5444) of the Department.
Yours faithfully,
(Calvin CHOY)
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.