Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

19 April 2018

Dear Sirs,

Commercial Information Circular No. 376/2018

The Mainland of China : Notice Concerning Corporate Income Tax Issues Related to Keeping Information of Loss in Assets for Future Reference

The State Administration of Taxation of the People's Republic of China issued on 10 April 2018 a notice concerning corporate income tax issues related to keeping information of loss in assets for future reference, which is applicable in the corporate income tax filing year of 2017 and after. 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.