How To Register for Business Tax In China
- Private companies and individuals as well as commercial and industrial companies must make an application at the tax authorities in the place where their commercial and industrial administration registrations are issued to register for tax on the start of their businesses; all other taxpayers must first submit an application directly to the Tax Registration Center (2nd Floor Building No. 1 Lane 1060 Lujiabang Road) for approval from tax unit administration. They will then receive tax approval slips from the unit’s administration. Then, they must submit an application to the designated tax authority to register for tax upon the start of business, based on the production of the taxes unit approval forms.
- Chinese as well as foreign-funded taxpayers that fall within the jurisdiction of the branch No. 1 through branch. 8, of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation and Chinese-funded taxpayers who have investing and established by equity participation of Chinese-funded taxpayers who are located within the jurisdiction of the above eight branches and fall under the authority of county or district branches will be tax registered for business start-ups directly processed through Tax Registration Center Tax Registration Center; private businesses and private commercial and industrial companies who have their taxes collected and managed by No. 5 Branch will be able to have their tax registrations for business start-ups processed directly by the No. 5 Branch.
- Foreign-funded taxpayers whose tax is collected and managed by the county or district branches that are part of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation will be able to have their tax registrations to start a business in-person by Tax Registration Center. Tax Registration Center.
Documents Required Register for Business Tax
- Business licenses and other business certifications, and, for the three kinds of foreign-funded companies the certificates of approval are also required.
- Uniform code certifications for companies and institutions
- Passports, Resident IDs, and other documents of legality used as identification documents;
- Certificates of ownership rights, use rights or leases for the real estate located at an address registered as the the address of business or production;
- Contracts Articles of association, agreements, and, for the three kinds of foreign-owned companies feasibility studies too;
- Certificates or reports of capital verification of sources for funds;
- Approval certificates from authorities in charge;
- Bank account number certificates;
- If it is branch offices, you must have the tax registration certificate issued by the head office must be present;
- In the case of companies that are incorporated with investments from multiple sources, taxes registration documents of all investors must be also provided in the case of Sino-foreign joint venture or cooperative enterprise, only Tax registration certificate of Chinese investors are required.
- Other documents, certifications and documents that are required by tax authorities.
Taxpayers are required to be required to provide a duplicate as well as a photocopy of all of the above documents, documents, certificates and other documents. The original will be returned to taxpayers following an examination and verified by the tax authority in charge and tax registration centres. the photocopy should be stored in the Tax authority, or the tax registration centre to file.
Office Locations and Contacts
Address of the State Administration for Taxation Yangfangdian Road, Haidian District on the 5th
State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
What Are All The Eligibility
- Branch offices, enterprises and other premises of business or production established in Shanghai by businesses from other regions of China Individual commercial and industrial companies and organizations involved in business or production (hereinafter commonly known as taxpayers who are who are engaged in business or production) must be able to apply at the Tax Authority for registration of tax upon the submission of pertinent documents in the first 30 days from the date of receiving your business permits.
- Other taxpayers must submit an application to the tax authority of this municipality to be tax registered within 30 days of the date they become a tax obligors in compliance to tax law and statutes of administration.
- Taxpayers should be given tax registration forms from the tax authority in charge or tax registration centers , and fill them out as needed.
- The tax authority and tax registration offices scrutinize and verify documentation, certifications, documents as well as tax registration documents that are submitted by taxpayers. They also give tax registration certificate to taxpayers who meet the required requirements, and then collect tax registration fees and administrative costs.
The Information You Need
- The name and # of ID cards, passports,, or other acceptable ID document from the institution, its legal representative or the owner
- The address for your business or home
- The kind of registration
- The accounting system
- The production model and business operations
- The production scope and operations
- The sum in capital (fund) and investment
- The production term and operation
- The name and phone number of the chief financial officer.
- Other information that is specified in the State Administration of Taxation
Documentation is needed
Taxes on business are which is applicable to all companies and individuals that provide tax-deductible services, such as transferring intangible assets or selling movable property in China. . Taxes on business are paid by the local tax authority each month. Tax rates for business differ from sectors.
Information that could be helpful
If there are any changes in the tax registration, taxpayers who make registration modifications with industrial or commercial administrative departments must make an application to the original tax registration authorities for modifications in tax registration after the submission of the relevant paperwork within 30 days of the date of changes to registration made by commercial and industrial administrative departments. Individuals who are not legally required to be registered with industrial or commercial administrative departments must submit an application to the tax registration bodies for any changes in tax registration upon the producing relevant documentation within 30 days after the date of approval or the announcement of changes made by relevant authorities.
Other uses for the document/certificate
- Tax registration certificates that taxpayers received aren’t allowed to be taken or damaged, altered or traded in exchange for forged tax registration certificates;
- The tax-registered identification documents are essential for taxpayers who are handling the these issues:
- seeking an exemption or tax deduction or the possibility of refunds;
- purchasing invoices;
- soliciting tax administration certificates for business operations that are not in the city
- Other tax-related items that are relevant.
An Annual Verification for Tax Registration
The annual verification will be applicable to every taxpayer whose state and the local tax registration certificate or licences were issued by Shanghai Municipal Administration of State Taxation and the Shanghai Municipal Administration of Local Taxation or the day of registration as well as issue of the certificates falls earlier than the deadline set by the authorities above.
Tax Rebate/Exemption Registrations for Export-oriented Companies
Companies that fall into the following categories must apply for Tax Rebate/Exemption registration Manufacturing companies with import/export permits granted with the help of MOFTEC (Ministry of Economic and Foreign Trade) as well as its authorized unit; foreign-funded companies manufacturing firms that don’t have licenses for export or import and who assign export and import companies to intermediaries; and other businesses benefiting from tax rebates/exemptions (VAT or consumption tax) as per certain regulations.