China - Register for Compliance Tax

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Procedure

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.

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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: 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: [email protected]
Contact
Address

Eligibility

Once registered, all companies, whether or not they are operational or profit centers, must file tax declarations. In addition to reducing the administrative burden of compliance with local tax regulations, our tax and accounting maintenance services prevent a companys exposure to tax-related risks.

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

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Sample Documents

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Processing Time

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Related Videos

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". 
	

Instructions

Corporate tax

• Monthly / Quarterly corporate tax filing
• Annual corporate income tax assessment
• Tax advisory retainer service

Individual tax

• Monthly individual income tax filing
• Individual income tax back-filing
• Annual individual income tax assessment

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

Tax compliance in China is often a major hurdle for foreign enterprises, with tax laws in Chinese, and vast differences in tax treatment, filing and payment procedures, depending on the business activity and location of business. Having a reliable tax agent can save you tremendous time, money and hassles of navigating the complex tax systems and regulatory framework.

Information which might help

PRC tax returns and payments are required quarterly (for income tax) and monthly or quarterly (for business tax). Late filings are subject to penalties and surcharges. Inconsistency between the operating expenses reported and the representative office's permitted scope of activities or its individual income tax reporting can lead to penalties and surcharges on a tax audit.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

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

Others

Annual Inspections are mandatory for all companies registered in China. A company that fails the Annual Inspection will affect its qualification for a business licence. A WFOE should complete and submit the forms and other relevant information of the company for Annual Inspection to the following government departments:

• Foreign Investment Administration Department
• State Administration for Industry and Commerce
• Economic Committee
• Finance Ministry
• Tax Bureau
• State Administration of Foreign Exchange
• Customs Bureau