Registration papers are to be filed with both the local branch of Chinas State Taxation Administration and the local governments Taxation Administration office. The two administrations have their own tax jurisdictions.

Upon completion of the tax registration, the applicant will be issued a tax registration certificate that must be renewed every year. Any changes in business license or operating office oblige the taxpayer to reregister with the tax authorities.

• An industrial and commercial business license or other similar permit of business operation
• A contract, agreement and articles of association
• The unified organizational code
• The ID card, passport or other valid ID certificate of the legal representative, or responsible member of owner
• Other documents and information demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council

State Administration of Taxation
Address: Yangfangdian Road, Haidian District, on the 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chinatax.gov.cn

State Administration for Industry and Commerce People's Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447
Email: dfa@saic.gov.cn
Contact
Address

The AMT system comes with a completely different set of rates and deduction rules. People pay it only if their AMT tax amount is higher than their traditional taxes.

Explain the fees structure which is required for obtaining the certificate/document.

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Please attach documents that can be used by people. e.g. links

Please attach sample completed documents that would help other people.

Please explain processing time taken in obtaining the document/certificate.

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Every taxpayer has to register with both the SAT and the local tax bureau, and Customs as required. Given the complexity of the taxation structure, tax regulations can be interpreted in different ways by different offices and officials, even among the different districts of the same city. Different offices in different regions may have different interpretations towards tax regulations released by the central government, and their implementation efforts may vary. Check with local tax administrations or reputable service providers for the latest tax policy in the location where you are based.

• The name and the number of the ID card, passport or other valid ID document of the institution, legal representative or owner
• The residence or business address
• The type of registration
• The accounting system
• The form of production and business operation
• The scope of production and operation
• The total amount of capital (fund), investment
• The term of production and operation
• The name and telephone number of the financial chief
• Other information specified by the State Administration of Taxation

Alternative Minimum Tax is a tax calculation that adds certain tax preference items back into adjusted gross income. Alternative minimum tax (AMT) uses a separate set of rules to calculate taxable income after allowed deductions. Preferential deductions are added back, and then the AMT exemption is subtracted to get the AMT taxable income (AMTI). AMTI is then taxed at the current rate schedule to get tentative minimum tax (TMT). If TMT is higher than the regular tax liability for the year, the regular tax and the amount by which the TMT exceeds the regular tax are paid (i.e. the taxpayer pays the full TMT).

Tax revenues in China are collected and split between central and local government. The State Administration of Taxation (SAT) is the highest tax authority in China and it has SAT offices at the provincial and city levels responsible for collection of value added tax (VAT), consumption tax, business tax, corporate income tax and other specialized taxes. There are also local tax bureau offices reporting to the local governments and responsible for collecting business tax, individual income tax, and other specialized taxes. In addition, imports and exports are subject to customs duties, and notably, VAT and consumption tax which are collected by the General Administration of Customs and its subsidiaries around the country.

AMT is designed to prevent taxpayers from escaping their fair share of tax liability through certain tax breaks, although the structure is rife with controversy as it is not indexed to inflation or tax cuts. This causes a condition known as "bracket creep", whereby upper-middle-income taxpayers are becoming subject to this tax.

State Administration for Industry and Commerce People's Republic of China

State Administration of Taxation of the People's Republic of China

Ministry of Commerce, the People's Republic of China

Tax Law

State Administration of Taxation

Chinas rapidly-changing corporate and individual tax regulations make on-going tax planning an essential part of doing business in China. Tax incentives are one of the most important factors foreign investors should consider when deciding whether to invest in China.