Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7/1

6 July 2021

Dear Sirs,

Commercial Information Circular No. 460/2021

The Mainland of China : Notice of the State Taxation Administration Concerning Amending the "Administrative Measures for the Refund of Value-added Tax on the Purchase of Domestically-produced Equipment by Research and Development Institutions"

The State Taxation Administration issued on 22 June 2021 the "Notice Concerning Amending the 'Administrative Measures for the Refund of Value-added Tax on the Purchase of Domestically-produced Equipment by Research and Development Institutions'", which takes effect from 1 January 2021 to 31 December 2023 (according to the issue date of value-added tax invoices). 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.