Taxpayers should 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 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.
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
An individual who is domiciled within the borders of China or who is not domiciled, but lives in China for no less than one year should pay individual income tax on any income obtained from within or outside China in accordance with the Tax Law.
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".
House property tax is collected in cities, county towns, administrative towns and industrial and mining districts.
House property tax is paid by the owner of the property. In the case of the ownership by the entire people, house property tax should be paid by the institution running or managing it. In the case of the ownership thereof leased out, the lessee is be the taxpayer.
In the absence of the owner or lessee of the property in the locality of the property, or the ownership or lease thereof in dispute, the keeper or user thereof should pay the house property tax.
The owner, manager, lessee, keeper or user of a property mentioned in the previous passage should be the payer of house property tax (hereinafter referred to as the taxpayer).
The house property tax is imposed on the houses within the cities, county towns, administrative towns and industrial and mining districts. The tax is calculated on the basis of the residual value or the rental income of the house property. The taxpayers include the house property owners, managing entities of the houses (which are owned by the whole people), pawnees, custodians and users.
The properties cited below shall be exempt from house property tax:
The tax rate is classified into two categories: where the tax amount payable is calculated on the basis of the residual value of the house property, the applicable tax rate is 1.2%; where the tax amount payable is calculated on the basis of the rental income of the house property, the applicable tax rate is 12%, however, where individuals lease their residential houses at the market price, the applicable rate is 4%. The house property tax is collected on a yearly basis and paid in installments. As from January 1, 2009, foreign-invested enterprises, foreign enterprises and organizations, and foreign individuals (including Hong Kong, Macau and Taiwan-funded enterprises and organizations, and the compatriots of Hong Kong, Macau and Taiwan) should pay the house property tax in accordance with the Provisional Regulations on House Property Tax of the People's Republic of China.
House property tax is collected in cities, county towns, administrative towns and industrial and mining districts.
Provisional Regulations on House Property Tax of the Peoples Republic of China
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
House property tax is levied on an annual basis and collected by installments and the time limit for the tax payment shall be determined by the people's governments of the provinces, autonomous regions and municipalities directly under the State Council.
The collection of house property tax is administered in accordance with the provisions of the "Provisional Regulations of the People's Republic of China on Tax Administration".
House property tax is collected by local tax authorities.
The Ministry of Finance is responsible for the interpretation of these Regulations and the people's governments of the provinces, autonomous regions and municipalities directly under the State Council formulate the rules for the implementation thereof and report to the Ministry of Finance for the record.