China - Obtain Business Tax Registration Certificate

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Procedure

Provided the documents and information submitted by the applying taxpayer are complete and the content of the tax registration form the taxpayer has filled is found truthful, the tax authorities shall issue a tax registration certificate without delay. In case the documents and information provided by the applying taxpayer are incomplete and the content of the tax registration form the taxpayer has filled is found untruthful, the tax authorities shall notify on the spot the applicant to make the necessary supplement or fill a new form. Should there be obvious doubtful points with regard to the documents and information provided by the applicant, the tax authorities shall make investigations to determine the truthfulness of the documents and information before issuing a tax registration certificate. 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.

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Required Documents

• 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.

Office Locations & Contacts

State Administration of Taxation
Address: Haidian District Yangfangdian Road on the 5th
Postal Code: 100038
Phone: 010-63417114
Website

Contacts for Municipal Public Security Bureaus of China

Eligibility

All enterprises and their branches and subsidiaries and production and business departments in other parts of the country, individual owners of industrial and commercial business and other undertakings engaged in production and business operation shall conduct tax registration in accordance with Tax Administration Law and the Detailed Implementation Rules thereof and the provisions of this Procedure.

Fees

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

Validity

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

Documents to Use

Download Documents and Forms (Samples)

Sample Documents

Sample Business Tax Registration Certificate

Processing Time

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

Related Videos

Videos explaining the procedure or to fill the applications. 
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Instructions

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) shall apply for tax registration with the local tax authorities where they carry out production and/or business operation.

Where administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes handle tax registration jointly, they shall issue one copy of registration certificate to the same taxpayer with the prints of the seals of both the administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes.

Required Information

• 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

Need for the Document

According to the relevant Chinese regulations, every company operating in China should have a tax registration certificate, which is issued by the tax authority within 30 days of the date of receipt of their business licenses.

There are also three subtypes of the tax registration certificate, issued for foreign companies operating in China, namely Tax Registration Certificate for Foreign Investment Enterprises (for Wholly Owned Foreign Enterprises), Tax Registration Certificate for Foreign Enterprises (for foreign companies that have establishments in China), Tax Registration Certificate for Branches of Foreign Investment Enterprises.

Tax registration certification includes a registration certificate and the duplicates thereof, interim registration certificate and the duplicates thereof.

Information which might help

Private enterprises and individual industrial and commercial entities shall apply to the tax authority of the location where their industrial and commercial administration registrations are made for tax registration on starting business; other taxpayers shall first apply to the Tax Registration Center (2nd Floor, Building No. 1, Lane 1060, Lujiabang Road) for approval of tax unit administration and then receive tax unit administration approval slips. After that, they shall apply to the designated the tax authority for tax registration on starting business on the production of these tax unit administration approval slips.

The main content of a tax registration certificate shall cover: the name of the taxpayer, tax registration code, name of the legal representative or responsible member, address of the production or business operation site, type of registration, form of accounting, scope of production and business (main line and side lines), date of certification, and the effective term of the documents, etc.

Other uses of the Document/Certificate

A taxpayer shall present tax registration documents when performing the following formalities:

• Opening a bank account;
• Buying blank invoices.

A taxpayer shall produce the tax registration documents to be checked with the relevant information by the tax authorities

External Links

http://www.chinatax.gov.cn/n6669073/n6669088/6886965.html

http://news.at0086.com/Run-a-Company-in-CN/Business-Tax-Registration-in-China.html

http://english.gov.cn

http://www.shanghai.gov.cn/shanghai/node27118/index.html

Others

Enterprises, branches and premises of production or business established in Shanghai by enterprises from other parts of China, individual industrial and commercial entities and institutions engaged in production or business (hereinafter generally referred to as taxpayers engaged in production or business) shall apply to the tax authority for tax registration on the production of relevant documents within 30 days of the date of receipt of their business licenses.

Other taxpayers shall apply to the tax authority of this Municipality for tax registration within 30 days from the date when they become tax obligor in accordance with tax laws and administrative statutes.