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the State Administration of Taxation
Official Reply of the State Administration of Taxation on the Issue of Tax Exemption of Hong Kong Management Association Guangzhou
Representative Office
Guo Shui Han [2005] No. 803
Guangdong Provincial Bureau of State Taxation:
Your Bureau’s Request for Instruction concerning the Issue on the Application Filed by Hong Kong Management Association Guangzhou
Representative Office for Being Exempted from Enterprise Income Tax (Yue Guo Shui Fa [2005] No. 136) has been received, and an official
reply is hereby given as follows:
Hong Kong Management Association Guangzhou Representative Office, established in 1997,mainly engages in the relevant discussions,
the design of management training places and the supply of training, and video and audio apparatus. Hong Kong Inland Revenue Department
has issued a document to certify that Hong Kong Management Association, the head office, is a non-profit institution. According to
the Circular of the State Administration of Taxation concerning Relevant Issues on Strengthening the Tax Collection and Administration
of Foreign Enterprises’ Permanent Representative Offices (Guo Shui Fa [1996] No. 165), if Hong Kong Management Association Guangzhou
Representative Office engages in the business prescribed in Item (2) of Paragraph 2 of Article 1 of Guo Shui Fa [1996] No. 165,
it may be exempted from enterprise income tax and business tax.
State Administration of Taxation
August 16, 2005
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