Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
28 March 2022
Dear Sirs,
Commercial Information Circular No. 261/2022
The Mainland of China : Notice Concerning Certain Collection and Administration Issues Related to Preferential Corporate Income Tax Policies for Low-profit Small Enterprises
The State Taxation Administration issued on 22 March 2022 the "Notice Concerning Certain Collection and Administration Issues Related to Preferential Corporate Income Tax Policies for Low-profit Small Enterprises", which took effect on 1 January 2022. 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.