Notice of the State Administration of Taxation on Tax Issues Concerning Sponsorship of Communication-Related Services for the Olympic Games by China Mobile Communications Corporation and Mainland Subsidiaries of China Mobile (Hong Kong) Limited

This notice clarifies that sponsorship expenditures by China Mobile and its subsidiaries for providing mobile communication services to the Beijing Organizing Committee for the 29th Olympic Games are fully deductible in calculating corporate income tax, and that related communication services and labor are exempt from business tax.