How To Register for Enterprise Income Tax In China

How To Register for Enterprise Income Tax In China

  • Every business must be registered at both SAT as well as your local tax authority and Customs as needed. Due to the complexity of the taxation system taxes, the tax regulations may be read differently by different officials and offices and even within various districts within an identical city. Different offices across different regions could differ in their interpretation of tax laws issued from the federal government and their efforts to implement the regulations can differ. Contact local tax authorities or trusted service providers to find the most recent tax regulations for the area where you reside.
  • Foreign companies that wish to offer any of these global transportation solutions to Chinese counterparties must be registered in the tax authorities of their local jurisdiction within 30 days of signing any transportation contract. If the foreign business operates at multiple Chinese port the company will be able to choose which port they would like to be registered with.
  • A variety of documents must be provided to the tax authorities, which includes the Certificate of Operating Qualifications, as well as any agreements relating to the service and the contact information for the local office of the foreign business.

Documents that are required Register for Enterprise Income Tax

  • A commercial and industrial business license or similar permits for business operation
  • An agreement, contract, and articles of association
  • The unifying organizational code
  • A passport, ID card, or other valid ID document from the representative of legal or a responsible owner’s member.
  • Other documents and documents are also required by tax authorities of the autonomous region, province or municipal directly under the state council. State Council

Office Locations and Contacts

Address of the State Administration for Taxation 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

  • Enterprises are classified as residents and non-resident businesses.
  • The expression “resident business” as defined in the current Law refers to an enterprise that was established pursuant to Chinese law on the China territory China or established in accordance with the laws of a different country (region) however, its actual control organ is located within the borders of China.
  • The expression “non-resident enterprise” in the current Law is a reference to an enterprise that was established in accordance with the laws of a different country (region) which’s real management structure is not located within the borders of China but has establishments or organs on China’s territory China or who has no establishment or organ in China’s territory, but who has an establishment or organ within China however, but has earnings from China.


  • Management of the tax collection of tax on income from enterprises will be controlled in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection in addition to this Law.
  • Unless otherwise specified under any law of tax or other administrative regulations The tax payment location of a resident company shall be the registered location of the enterprise. If its registered place is located outside China the tax payment location must be the location where its office of management is situated.
  • A resident company which has set up an operational entity which does not have legal status in China will calculate and pay the company’s tax on an aggregate basis.
  • In the event of its earnings derived from outside and within the boundaries of China A resident business must pay the corporate income tax.
  • If a non-resident business creates an establishment or organ on the borders of China the entity is required to be required to pay tax on the income of its enterprise on the income it earns within the Chinese territory China as well as incomes earned outside of the territory of China but which are in fact connected to the said establishment or organ.
  • If a non-resident business does not have an establishment or organ in China’s territory China or its earnings do not have any connection with the establishment or organ within the area of China It must be required to pay tax on the income of its enterprise on incomes earned within China. China.

The Information You Need

  • 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 type of production and business operations
  • The production scope and operations
  • The total value in capital (fund) and investment
  • The definition of production and operation
  • The name and phone number of the chief financial officer.
  • Other information as specified in the State Administration of Taxation

A company’s total income includes both financial and non-monetary earnings from diverse sources, and comprises: (1) income from selling products; (2) income from performing labour services (3) the income earned from the transfer of properties; (4) investments in equity profits, including dividend, bonus, (5) dividends and interest; (6) rentals; (7) royalties; (8) income from accepting donations, in addition, (9) additional income.

The Document is required Register for Enterprise Income Tax

  • The organizations and enterprises with income (hereinafter known as the enterprises) on the territory of the People’s Republic of China shall be liable for the payment of the enterprise income tax and pay the tax on their income from enterprises in accordance with the current Law.
  • Enterprises that are solely owned by an individual and partnerships aren’t covered by the law of the moment.

Information that could be helpful

The following incomes that are included in the total sum of incomes will be tax-free:

  • The appropriations to the Treasury;
  • Administrative fees and government funds that are billed in accordance with the law and are governed by the Treasury administration and
  • Other tax-free incomes that are required in State Council. State Council.

Other uses for the document/certificate

It also encourages tax authorities to enhance their monitoring of foreign-owned enterprises that operate on Chinese ports to verify that these foreign enterprises are in compliance with the tax requirements they owe. Additionally, it permits the transfer of these inquiries into authorities at the State Administration of Taxation who can then initiate further investigations into any business believed to be in violation of the rules. Non-resident taxpayers that are required to pay EIT must be vigilant about their obligations as stipulated in the Notice. They should also seek advice from a lawyer before signing a transportation services agreements with Chinese organizations.

External Links

Enterprise Income Tax Law of the People’s Republic of China

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

State Admi

How To Register for Enterprise Income Tax In China
How To Register for Enterprise Income Tax In China

nistration of Taxation of The People’s Republic of China

Ministry of Commerce, the People’s Republic of China

Tax Law

State Administration of Taxation


  • An organization must within 15 days following the end of the quarter or month, submit to the tax authority an annual income tax return of the business for an advance payment. Then, the company must pay tax on time.
  • An enterprise must within 5 months from the close of each year it must send to the tax body an annual income tax return to settle the payment of tax obligations and to settle the amount due or refundable of tax.
  • When an organization files an income tax return for its enterprise it must be accompanied by financial statements as well as other pertinent documents according to the applicable requirements.




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