How To Register for Alternative Minimum Tax In China

How To Register for Alternative Minimum Tax In China

  • Registration forms must be submitted to the local branch from Chinas State Taxation Administration and the local government Taxation Administration office. Both administrations each have separate tax authorities.
  • Once the tax registration process, the tax registration applicant will receive an official tax registration document that must be renewed annually. Any changes to business licenses or office location require the taxpayer to renew their registration with tax authorities.

Documents that are required Register for Alternative Minimum Tax

  • A commercial or industrial business license or similar business permit
  • The contract or agreement, and articles of association
  • The unifying organizational code
  • Identification card or passport or any other valid ID document that proves the legitimacy of the person who holds it or the responsible member of owner
  • Other documents and documents are also required by tax authorities of an autonomous region, province or municipal directly under the state council. State Council

Office Locations and Contacts

The State Administration of Taxation Address Yangfangdian Road, Haidian District on the 5th
Zip: 100038
Tel: 010-63417114

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

What Are All The Eligibility

The AMT tax system comes with distinct system of tax rates and deductibility rules. AMT tax is only paid when their tax bill exceeds their normal tax rate.


Every taxpayer is required to sign up at both SAT as well as Tax Bureau local and Customs when is required. Because of the complex nature of the taxation system taxes, the tax regulations may be applied in different ways by various offices and officials, as well as within different districts of one city. Different offices across different regions might differ in their interpretation of tax regulations issued from the federal government and the methods of implementation could differ. Consult local tax administrations or trusted service providers for the most recent tax regulations for the area in which you reside.

Requirements Information

  • The name and # of ID cards, passports, or any other acceptable ID document from the institution, its legal representative or the owner
  • The address of the business or residence
  • The kind of registration
  • The accounting system
  • The production model and the business operation
  • The production scope and the scope of operation
  • The sum in capital (fund) and investment
  • The definition of production and operation
  • The name and number of the chief financial officer.
  • Other information as specified in the State Administration of Taxation

Documentation is needed

Alternative Minimum Tax can be described as a method of calculating tax which adds tax-preference items to the adjusted income. Alternative Minimum Tax (AMT) utilizes a different set of rules to determine the taxable income after deductions allowed. The deductions that are preferred are added to the tax, and then the exemption for AMT is subtracted to calculate the AMT tax-deductible earnings (AMTI). AMTI gets taxed according to an amount that is in line with the rate of tax currently set in order to calculate an estimate of the tax minimum (TMT). If TMT exceeds the tax liability of regular for the year, both the regular tax as well as the amount to which TMT surpasses regular taxes are refunded (i.e. the taxpayer is responsible for the entire TMT).

Information that could be helpful

Tax revenue In China is collected, and distributed between the central and local governments. Local government is split between central and local governments. State Administration of Taxation (SAT) is the top taxes authority within China and is home to SAT offices at city and provincial levels, that are responsible for collecting value-added tax (VAT) and the consumption tax (VAT), business tax corporate income tax, as well as other taxation specialized to. Additionally, there are local tax bureaus that report to local governments and charged with collecting taxes on business, income tax and other taxes that are specialized. In addition, imports as well as exports fall under customs duty as well as VAT and consumption taxes that are paid through customs officials from the General Administration of Customs and its branches across the country.

Other uses for the document/certificate

AMT was designed to stop taxpayers from being able to avoid their due share of tax liabilities by taking advantage of tax breaks in certain circumstances however, it is fraught with controversy because it isn’t linked to tax cuts or inflation. This can lead to a problem called “bracket creep” in which taxpayers who earn higher-incomes are being pushed into the tax.

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 T

How To Register for Alternative Minimum Tax In China
How To Register for Alternative Minimum Tax In China



China’s ever-changing corporate and personal tax regulations make regular tax planning an integral part of conducting the business China. Tax incentives are among the main factors that foreign investors need to take into consideration when deciding whether or not they should invest their money in China.




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