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China - Register with State Tax Bureau

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Procedure[edit]

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.


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Required Documents[edit]

  • 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[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 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.



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]

  • A taxpayer engaged in production and business operations having obtained an industrial and commercial business license (including provisional license) should apply for tax registration within 30 days after obtaining a business license and the tax authorities having making proper checkups should grant a tax registration certificate and the duplicates thereof (taxpayers engaged in production and business operations with provisional business licenses should obtain provisional tax registration certificate and the duplicates thereof from the tax authorities).
  • A taxpayer engaged in production and business operations without an industrial and commercial business license but having been permitted by relevant authorities to be established should apply for tax registration within 30 days after obtaining permission for establishment from the relevant authorities and the tax authorities should grant after making proper checkups a tax registration certificate and the duplicates thereof.
  • A taxpayers engaged in production and/or business operations without an industrial and commercial business license, nor a permission for establishment from relevant authorities, should apply for tax registration within 30 days after the commencement of the obligation of paying tax and the tax authorities should grant upon finishing proper checkups a provisional tax registration certificate and the duplicate thereof.
  • A contractor or leaser with independent power of production and operation, independent financial accounting and making payments of fees or rents to the owner or lessor at fixed intervals should apply for tax registration to the local tax authorities within 30 days after the signing of the contract or lease and the tax authorities should grant upon proper checkups the tax registration certificate and the duplicate thereof.
  • A taxpayer engaged in production and/or business operation away from home should apply for tax registration to the tax authorities of the same county or city where the taxpayer has operated in business or provided labor service for a combined total of 180 days within 12 consecutive months within 30 days after the date of expiration of the 180-day limit and the tax authorities should grant upon proper checkups a tax registration certificate and the duplicate thereof.
  • An overseas enterprise contracting a construction, installation, assembly or prospecting project or providing labor service in China should apply to the local tax authorities for tax registration within 30 days after the signing of the contract or agreement and the tax authorities should grant upon proper checkups a tax registration certificate and the duplicate thereof.
  • Other taxpayers, with the exception of state institutions, individuals and rural hawkers with no permanent sites of production or business operation, should apply for tax registration within 30 days of the occurrence of the taxpaying obligation to the local tax authorities of the place where such obligation arises and the tax authorities should grant upon proper checkups a tax registration certificate and the duplicate thereof.



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]

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.



Information which might help[edit]

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 when performing other formalities in connection with taxation.


Other uses of the Document/Certificate[edit]

A taxpayer with the obligation of withholding tax who has registered with the tax authorities can apply to the tax authorities where its tax registration certificate is issued for registration of tax withholding within 30 days after the date of occurrence of the obligation thereof.



External Links[edit]

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[edit]

With the registration, no locality or department can permitted to impose arbitrary burden in the form of money or materials from taxpayers. Every taxpayer has the right to turn down such demands.

The people's governments of the provinces, autonomous regions and municipalities directly under the State Council formulates rules for the implementation of the Regulations in accordance with the provisions thereof and report to the Ministry of Finance for the record.