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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city
MY COLOUR

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

28 June 2018

Dear Sirs,

Commercial Information Circular No. 628/2018

The Mainland of China : Notice on Policy Issues Related to Pre-Tax Deductions for Expenses on Overseas Research and Development Entrusted by Enterprises

The Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology of the People's Republic of China jointly issued on 25 June 2018 a notice concerning policy issues related to pre-tax deductions for expenses on overseas research and development entrusted by enterprises, which took effect on 1 January 2018. 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.