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China - Register for Business Tax

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Procedure[edit]

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.

Chinese and foreign-funded taxpayers who are within the jurisdiction from branch No. 1 to branch No. 8 of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation and Chinese-funded taxpayers who are invested and established through equity participation by Chinese-funded taxpayers within the jurisdiction of the above 8 branches and who fall within the jurisdiction of district or county branches shall have their tax registration for starting business directly processed by the Tax Registration Center; private enterprises and individual industrial and commercial entities whose taxes are collected and administered by No. 5 Branch shall have their tax registration for starting business processed directly by No. 5 Branch.

Foreign-funded taxpayers whose taxes are collected and administered by district or county branches of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation shall have their tax registration for starting business processed directly by the Tax Registration Center.



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Required Documents[edit]

  • Business licenses or other approved business certificates, and, for the three types of foreign-funded enterprises, certificates of approval as well;
  • Uniform code certificates for organizations and institutions;
  • Resident IDs, passports or other legal documents as proofs of identity;
  • Certificates of ownership use rights or lease of the real estate at the registered address or address of production or business;
  • Relevant contracts, articles of association, agreements and, for the three types of foreign-owned enterprise, feasibility studies as well;
  • Capital verification reports or certificates of fund sources;
  • Approval documents of competent authorities;
  • Certificates of bank account numbers;
  • In the case of a branch office, the business license and tax registration certificate of its head office;
  • For enterprises organized with investment from various sources, the tax registration certificates of all the investors should also be provided; for Sino-foreign joint venture or cooperative enterprise, only the tax registration certificates of the Chinese investors are required;
  • Other documents, certificates and materials required by competent the tax authority.

Taxpayers shall provide a duplicate and a photocopy of each of the above documents, certificates and materials. The original of the duplicate shall be returned to the taxpayers after being examined and found in order by competent the tax authority or tax registration centers and the photocopy shall be kept in the competent the tax authority or tax registration center for filing.


Office Locations & Contacts[edit]

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



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Eligibility[edit]

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.


Fees[edit]

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



Validity[edit]

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



Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



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Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

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



Related Videos[edit]

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". 
	



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Instructions[edit]

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.


Required Information[edit]

  • 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


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Need for the Document[edit]

Business tax is a tax applied to all enterprises and individuals engaged in providing taxable services, transferring intangible assets or selling immovable properties in China. . Business tax is collected by the local tax bureau every month. Business tax rates vary from industries.



Information which might help[edit]

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.


Other uses of the Document/Certificate[edit]

  • Tax registration certificates which the taxpayers have received are not permitted to be borrowed, altered, damaged, traded or forged;
  • Tax registration certificates are a must when taxpayers are dealing with following affairs:
    • applying for tax deduction, exemption and refund;
    • purchasing invoices;
    • applying for tax administration certificates for business operations outside the city;
    • other relevant taxation items.


External Links[edit]

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[edit]

Annual Verification of Tax Registration

The annual verification would cover all taxpayers whose state and local taxation registration certificates or register license are issued by the Shanghai Municipal Administration of State Taxation and the Shanghai Municipal Administration of Local Taxation or whose date of registration or the issuance of the certificates is before the date required by the above authorities.

Tax Rebate/Exemption Registration for Export-oriented Enterprises

Enterprises that fall in the following categories are required to apply for Tax Rebate/Exemption Registration: manufacturing enterprises with import/export licenses endowed by MOFTEC (Ministry of Foreign Trade and Economic Cooperation) and its authorized units; foreign-funded enterprises, manufacturing enterprises without import/export licenses and that commission import and export businesses to intermediates; other enterprises enjoying tax rebate/exemption (VAT and consumption tax) according to certain regulations.