China - Register for Residence 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

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.

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

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

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

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

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

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).

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

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.

Information which might help

The properties cited below shall be exempt from house property tax:

• Houses of government institutions, people's organizations and military units for their own use;
• Houses for their own use of institutions dependent on government allocations from the Ministry of Finance;
• Properties of religious temples, public parks and cultural relics for their own use;
• House properties owned by individuals used for non-business purposes;
• Other houses exempted from house property tax with the approval of the Ministry of Finance.

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.

Other uses of the Document/Certificate

House property tax is collected in cities, county towns, administrative towns and industrial and mining districts.

External Links

Provisional Regulations on House Property Tax of the Peoples Republic of China

Tax Law

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

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.