A special tax that is assessed upon income beyond a specified amount, usually in excess of a deemed "normal" income. Excess profit taxes are primarily imposed on some businesses during a time of war or other emergency, or beyond a certain amount of return on invested capital. Excess profits taxes are designed to generate emergency revenue for the government in time of crisis. The tax itself is imposed on the difference between the amount of profit that a company generally earns during peacetime and the profits earned during times of war.

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.

• 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

It is assessed in addition to any corporate income tax already in place. It typically takes effect when corporate profits reach a certain level above what is considered normal.

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 company 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

Profit Tax is a tax levied on profits in excess of a stipulated standard of "normal" income. There are two principles governing the determination of excess profits. One, known as the war-profits principle, is designed to recapture wartime increases in income over normal peacetime profits of the taxpayer. The other, identified as the high-profits principle, is based on income in excess of some statutory rate of return on invested capital

Excess-profits tax is a tax levied on profits in excess of a stipulated standard of normal income. There are two principles governing the determination of excess profits. One, known as the war-profits principle, is designed to recapture wartime increases in income over normal peacetime profits of the taxpayer. The other, identified as the high-profits principle, is based on income in excess of some statutory rate of return on invested capital.

These taxes are also intended to prevent astute businessmen from reaping inordinate profits from increased wartime governmental and consumer spending.

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

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.