Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
5 January 2022
Dear Sirs,
Commercial Information Circular No. 28/2022
The Mainland of China : Notice Concerning Continuing the Implementation of the Preferential Personal Income Tax Policies Including the Annual One-off Bonuses
The Ministry of Finance and the State Taxation Administration jointly issued on 31 December 2021 the "Notice Concerning Continuing the Implementation of the Preferential Personal Income Tax Policies Including the Annual One-off Bonuses" under which the implementation period of the preferential policy for the annual one-off bonuses being taxed separately is extended until 31 December 2023. 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.