The Mainland Corporate Income Tax Law, which will come into effect from 1 January, 2008, unifies the corporate income tax rates for all resident companies in China. To facilitate Hong Kong investors in understanding the new law, the Hong Kong SAR Government's Trade and Economic Office in Guangdong has invited tax experts to analyse its impact on business operations in the Mainland and highlight the areas that require special attention. A summary of the analysis (in Chinese) is attached  for members' reference.

Attachment (Chinese version only)