How To Register for Inheritance and Gift Tax In China

How To Register for Inheritance and Gift Tax In China

  • Taxpayers are required to obtain the tax forms for registration from tax authorities or tax registration centres and fill them out as needed.
  • The tax authority or tax registration centers must look over and verify papers, documents, documents as well as tax registration documents that are submitted by taxpayers. They should give tax registration certificate to taxpayers who meet the required requirements, and then collect tax registration costs as well as administration fees.

Documents Required Register for Inheritance and Gift Tax

  • A commercial and industrial business license or similar business permit
  • The contract or agreement, and articles of association
  • The unifying organizational code
  • A passport, ID card or any other valid ID proof from the representative of legal or the responsible member of the owner
  • Other documents and documents are also required by tax authorities of 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 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


Taxes on inheritance are imposed when property is transferred that passes on death (chargeable transfers) with various reliefs and exemptions specifically for certain types of agricultural and commercial properties. The tax is also imposed on gifts that are made within seven years prior to the death of an individual (potentially tax-exempt transfer) as well as gifts that are made outside of the seven-year period when the deceased has preserved some benefit from the property that was gifted. Additionally certain transfers (to trusts, companies, and trusts in general) can be taxed at moment that they are transferred (life-time transactions).

Requirements Information

  • The name and identification number on the passport, ID card 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 the business operation
  • The production scope and operations
  • The sum in capital (fund) and investment
  • The definition of production and operation
  • The name and phone number of the chief financial officer, as well as other details as specified in the State Administration of Taxation

Documentation is needed

  • Inheritance tax is a form of tax charged to those who inherit the assets of deceased persons. The rate of tax for inheritance taxes is determined by how much asset that is received by the heir or beneficiary, as well as the relationship between them and the deceased.
  • Tax on gifts is the tax that is applied to a person who gives something that is worth it to another individual.

Information that can be useful

If something is considered as a gift, the recipient party is not able to pay the gift giver’s full price for the gift, however they could pay a lesser amount than its value. The person who gave the gift that is required to pay gift tax. The person who receives the gift can pay gift tax, or a proportion of it on the giver’s behalf, in the event that the gifter has exceeded his/her annual tax deduction for gifts to charity amount.

The following items are usually exempt from gift taxation:

  • The gift of a spouse’s love.
  • Donations to political organizations to be used by the political organisation.
  • Gifts valued at below the annual exclusion for gift tax in a particular year.

Medical and educational expenses are donations made by a donor to an individual or group like a college or doctor.

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 Taxation

How To Register for Inheritance and Gift Tax In China
How To Register for Inheritance and Gift Tax In China


Taxpayers are required to fulfill their obligations of tax payment in compliance to the tax law as well as tax administrative rules and regulations. Contracts or other agreements signed by taxpayers which violate tax law, tax administrative rules or regulations will be non-conform and null.




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