Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7

17 August 2020

Dear Sirs,

Commercial Information Circular No. 631/2020

The Mainland of China : "Urban Maintenance and Construction Tax Law of the People's Republic of China"

The Standing Committee of the National People's Congress passed on 11 August 2020 the "Urban Maintenance and Construction Tax Law of the People's Republic of China", which will take effect on 1 September 2021.  Please refer to the Appendix (pdf format) for the full text (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.