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China - Register for Sales Tax

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Procedure

Apply for tax registration requirements and scope.

The opening of registration. Engaged in production and business taxpayers, within 30 days after receiving the business license, holding the relevant documents and information to the tax authorities for tax registration declaration. The tax authorities from the date of receipt of the application, within 30 days to review and issue tax registration certificates.

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.



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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


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Eligibility

Sales tax applies to retail sales of certain tangible personal property and services.



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



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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". 
	



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Instructions

Taxpayers tax registration is opened and closed before the event of changes in respect of its production operations to the local tax authorities to apply for the registration of a system written during production operations. Tax registration is the most important part of tax collection, with taxable income, taxable property or taxable activities of various categories of taxpayers, should register with the tax law.



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


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Need for the Document

It is a tax imposed by the government at the point of sale on retail goods and services. It is collected by the retailer and passed on to the state.


Information which might help

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

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.


Other uses of the Document/Certificate

A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow (or require) the seller to collect funds for the tax from the consumer at the point of purchase.

Laws may allow sellers to itemize the tax separately from the price of the goods or services, or require it to be included in the price (tax-inclusive). The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale.



External Links

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

Conventional or retail sales tax is levied on the sale of a good to its final end user, and is charged every time that item is sold retail. Sales to businesses who later resell the goods are not charged the tax. A purchaser who is not an end user is usually issued a "resale certificate" by the taxing authority and required to provide the certificate (or its ID number) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers who do not provide such a certificate and who are under the jurisdiction of the taxing authority.