Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
EIC 631/2/7/1
2 December 2021
Dear Sirs,
Commercial Information Circular No. 840/2021
The Mainland of China : Notice Concerning Continuing the Corporate Income Tax and Value-added Tax Policies for Investment by Overseas Institutions in the Mainland Bond Market
The Ministry of Finance and the State Taxation Administration jointly issued on 22 November 2021 the "Notice Concerning Continuing the Corporate Income Tax and Value-added Tax Policies for Investment by Overseas Institutions in the Mainland Bond Market". From 7 November 2021 to 31 December 2025, overseas institutions would be temporarily exempted from corporate income tax and value-added tax on their bond interest gains arising from investment in the Mainland bond market. 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.