How To Register for Branch Profit Tax In China

How To Register for Branch Profit Tax In China

  • Taxpayers involved in business operations or production must, within 30 days of receiving their business licenses submit written applications to register for tax with tax authorities that are in charge in the areas in which the business or production operation is being conducted or where the tax obligation is incurred. They must accurately fill out this tax registration application, and then submit the appropriate certificates, documents and other information required by tax authorities.
  • Taxpayers not listed in the previous paragraph with the exception of State bodies and individuals, should by presenting the relevant documents, undergo the process of tax registration at the appropriate tax authorities in their respective localities within 30 days of the date of the occurrence of the tax obligation.
  • Tax registration measures for individuals who pay tax are separately developed in the State Council.

Documents Required Register for Branch Profit Tax

  • A commercial or industrial business license or similar permits for business operation
  • The contract or agreement or articles of association
  • The unifying organizational code
  • A passport, ID card, or other valid ID document that proves the legitimacy of the person who holds it or a responsible owner’s member.
  • Other documents and documents are also required by tax authorities in the autonomous region, province or municipal directly under the supervision of the State Council

Office Locations and Contacts

The State Administration of Taxation Address Yangfangdian Road, Haidian District 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

Every business must be registered in both SAT as well as your local tax authority and Customs as needed. Because of the complex nature of the tax structure, tax regulations may be read differently by different officials and offices, even within various districts of one city. Different offices across different regions could differ in their interpretation of tax regulations issued from the federal government and the way they implement them could differ. Consult local tax administrations or trusted service providers to find the latest tax regulations for the area where you’re located.


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 most powerful fiscal authority of China and is home to SAT offices at city and provincial levels, with the responsibility of collecting value-added tax (VAT) and the consumption tax and business tax corporate income tax, and other taxes that are specialized. Additionally, there are local tax bureaus that report to local governments and accountable for the collection of taxes on business, income tax and other taxes that are specialized. In addition, imports as well as exports fall under customs duty in addition to VAT and consumption tax are paid through customs officials from the General Administration of Customs and its branches across the country.

Requirements Information

  • The name and identification number on the passport, ID card or any other valid ID document issued by 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 total in capital (fund) or 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

The Document is required Register for Branch Profit Tax

  • Tax imposed on branches belonging to foreign corporations in addition to the usual corporate tax on branch’s earnings. This is similar to dividend tax that are payable if the branch been an affiliate of the foreign corporation and had paid its dividends through dividends.
  • This is an extra tax on income for foreign businesses which earn profits through their business operations. Foreign companies pay BPT as an addition to their regular income tax they pay on their profits. It is calculated in a percentage of post-tax profits.

Information that could be helpful

  • If any changes occur in the content of the taxes registered, the taxpayer must within 30 days of the day of completing the process of changing its business license with the department of commerce and industry or another department, make an application to the original tax registration authority to amend its tax registration , by providing the appropriate certificates.
  • If any changes occur in the contents of the tax registration that does not create the requirement to change its registration in the department of administration for industry and commerce , or another department. The taxpayer must within 30 days of the date of the modification, contact the tax registration authority that originally issued the tax for a change in the tax registration of its company by providing the relevant documents.

Other uses for the document/certificate

When a tax payer working in a business or production operation conducts business or production operation temporarily in another county (city) the taxpayer must submit a copy of its tax registration certificate as well as the taxation certificate for business operations outside of the area issued by tax officials within its area before the tax officials of the county (city) to be inspected and acceptance of taxes issued by the administration.

External Links

State Administration for Industry and Commerce People’s Republic of China


How To Register for Branch Profit Tax In China
How To Register for Branch Profit Tax In China

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


Taxpayers must fulfill their obligation to pay taxes in accordance to the requirements of tax law and tax administrative rules or regulations. Contracts and agreements as well as any other document that are signed by taxpayers in violation of tax law, tax administrative rules or regulations are non-conform and null.




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