Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7/1

23 January 2024

Dear Sirs,

Commercial Information Circular No. 94/2024

The Mainland of China : Amended "Measures for Administration of the Refund of Value-added Tax on the Purchase of Domestically-produced Equipment by Research and Development Institutions"

The State Taxation Administration issued on 26 December 2023 the amended "Measures for Administration of the Refund of Value-added Tax on the Purchase of Domestically-produced Equipment by Research and Development Institutions", which took effect on 1 January 2024, and the issuance date of the value-added tax invoice should prevail. Please refer to the Appendix (pdf format) for the measures (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. For other questions on this circular, please contact Mainland Branch (I) (tel: 2398 5444) of the Department.

Yours faithfully,

(Miss Sindy LEE)
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.