Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
4 July 2023
Dear Sirs,
Commercial Information Circular No. 439/2023
The Mainland of China : Notice Concerning Issues Related to Optimising the Policies for Enjoying Additional Deduction on Research and Development Expenses in Tax Return for Prepayment
The State Taxation Administration and the Ministry of Finance jointly issued on 21 June 2023 the "Notice Concerning Issues Related to Optimising the Policies for Enjoying Additional Deduction on Research and Development Expenses in Tax Return for Prepayment", which took effect on 1 January 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,
(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.