Enterprises and their subsidiaries and production and business departments in other parts of the country, individual owners of industry and commerce and other undertakings engaged in production and business operation (hereinafter referred to as taxpayers engaged in production and business operations) should apply for tax registration with the local tax authorities where they carry out production and/or business operation.
Taxpayers shall receive tax registration forms from competent the tax authority or tax registration centers and complete them as required.
Competent the tax authority or tax registration centers shall examine and verify the documents, certificates, materials and tax registration forms submitted by taxpayers, issue tax registration certificates to those that meet the requirements and collect from them tax registration costs and administrative fees.
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 Chinese government collects the environmental protection tax instead of pollutant discharge fees as well as levy a tax on carbon dioxide emissions, and the local authorities are responsible for the tax collection.
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Taxpayers should receive environmental tax registration forms from competent the tax authority or tax registration centers and complete them as required.
Competent the environmental tax authority or tax registration centers should examine and verify the documents, certificates, materials and tax registration forms submitted by taxpayers, issue tax registration certificates to those that meet the requirements and collect from them tax registration costs and administrative fees.
To promote environmental protection, the Chinese government introduced environmental taxes in the country's eco-compensation mechanism.
Environmental tax policy is used as a kind of economic means to regulate pollution and to protect the environment. In a broad sense, it includes establishing environmental tax, ?scal and preferential policies related to the environment and natural resources, as well as eliminating subsidies and environmental charge policies which are harmful for environmental protection. From this point of view, many countries have environmental tax policies.
In a narrow sense, environmental tax means to collect or cut taxes from enterprises or individuals, which are engaged in developing, protecting or utilizing environmental resources, according to the degree of exploitation, pollution, destruction or protection of the environmental resources.
Therefore, few countries regard environmental tax as one of categories of general taxation. With the establishment and improvement of Chinese market economy system and the rise of requirement for environmental management, new means of management are urgently needed for Chinas environmental protection.
As a kind of new management method, environmental tax arouses the interest of relevant government departments, scholars and experts.
On the other hand, environmental protection needs a large amount of government investment for it to be successful, and environmental tax can raise ?scal revenue for governments.
Although the environmental tax revenue belongs to public ?nancial funds, it could also be used as specialpurpose funds for environmental protection.
Taxation instrument is both the major source of state revenue and the important adjusting mechanism for macro-economy.
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
State Administration of Taxation
In case of any changes in the contents of tax registration, taxpayers who perform registration changes with industrial and commercial administrative departments shall apply to the original tax registration organs for changes in tax registration on production of relevant documents within 30 days from the date of registration changes by industrial and commercial administrative departments. Those who are not required by regulations to register with industrial and commercial administrative departments shall apply to the original tax registration organs for changes in tax registration on production of relevant documents within 30 days from the date of approval or announcement of changes by competent organs.