Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
5 September 2013
Dear Sirs,
Commercial Information Circular No. 725/2013
The Mainland of China : Notice Concerning Issues on Collection of Value-added Tax for Small-Scale Taxpayers of Value-added Tax
The Shenzhen Municipal Office of the State Administration of Taxation issued a notice concerning issues on collection of value-added tax for small-scale taxpayers of value-added tax. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).
2.Among the documents mentioned in the Appendix, please refer to CIC No. 622/2013 dated 31 July 2013 for details of the "Notice Concerning Temporary Exemption on Levy of Value-added Tax and Business Tax for Certain Small and Micro Enterprises"; please refer to CIC No. 700/2013 dated 29 August 2013 for details of the "Notice Concerning Issues on the Policy on Temporary Exemption on Levy of Value-added Tax and Business Tax for Certain Small and Micro Enterprises"; please refer to CIC No. 682/2011 dated 1 November 2011 for details of the "Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax of the People's Republic of China"; please refer to CIC No. 408/2013 dated 29 May 2013 for details of the "Notice Concerning Taxation Policies in relation to the Pilot Policy on Changing the Levy of Business Tax to Value-added Tax for Transportation Industry and Certain Modern Service Industries in the Whole Nation".
ENQUIRIES
3.If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.
Yours faithfully,
(Miss Angie KWOK)
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. |