How To Register for Residence Tax In China

How To Register for Residence Tax In China

  • Taxpayers are required to obtain Tax registration documents from tax authorities or tax registration centers , and fill them out as needed.
  • The tax authority or tax registration centers must look over and verify papers, documents, and other materials along with tax registration form filed by taxpayers. They should give tax registration certificate to taxpayers who meet the standards and then collect taxes registration fees and administrative costs.

Documents that are required Register for Residence Tax

  • A commercial and industrial business license, or another similar business permit
  • An agreement, contract or articles of association
  • The unifying organizational code
  • A passport, ID card, or any 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

The State Administration of Taxation Address Yangfangdian Road, Haidian District on the 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chinatax.gov.cn

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
Email: dfa@saic.gov.cn
Contact
Address

What Are All The Eligibility

A person who is domiciled within the boundaries of China or who isn’t resident in China for a minimum of one year must pay income tax on income earned from inside or outside China according to The Tax Law.

Instructions

  • Taxes on house property are tax is collected in towns, cities, county municipalities, towns that are administrative as well as mining and industrial districts.
  • Taxes on house property are payable by the proprietor of the house. If the property is in ownership of the entire population the tax on property owned by the house should be paid to the organization that is managing or running it. In the event of leasing out of ownership to the lessee, they are the taxpayer.
  • When there’s no lessee or owner of the property located in the location of the building, or in the event of the lease or ownership thereof is in dispute, the owner or the user of the property is required to pay the property tax for the house.
  • The manager, owner of the property, the lessee, or the keeper or the user of a home that is mentioned in the preceding passage should be the person who pays property tax for the house (hereinafter known as”the tax payer”).

The Information You Need

  • 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 for your business or home
  • The kind of registration
  • The accounting system
  • The type of production and the 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 as specified in the State Administration of Taxation

Documentation is needed

The tax on property in the house is imposed on homes located in cities, counties administration towns, mining and industrial districts. The tax is determined on the basis of the residual value, or rent income earned by the property. The taxpayers are homeowners and managing entities of homes (which comprise the entire population) Pawnees, custodians, and their users.

Information that can be useful

The properties listed below will be exempt from the house tax on property:

  • Houses of public institutions, individuals’ groups and military units for their personal use;
  • Houses that are for the use by institutions that are dependent on the allocations of the government’s Ministry of Finance;
  • The properties of temples of religion, parks for public use and cultural relics to their own use
  • Private property owned by individuals that are used for non-business uses;
  • Other properties exempt from the property tax for houses subject to the approval by Ministry of Finance. Ministry of Finance.

The tax rate can be classified into two types: where the tax amount due is determined on the basis what is left of the house and the tax rate that is applicable is 1.2 percent. Where the tax amount to be paid is determined on the basis of the income from rental of the property that is owned by the homeowner The tax rate applicable is 12%. However when individuals lease their houses at market value, the tax rate is 4.4%. The property tax for houses is collected on an annual basis and is paid out in installments. Beginning January 1st of 2009, foreign-invested companies as well as foreign organizations and enterprises and individuals from abroad (including Hong Kong, Macau and Taiwan-funded companies and organizations as well as the citizens of Hong Kong, Macau and Taiwan) are required to pay the property tax on their homes according to the Provisional Regulations on House Property Tax of the People’s Republic of China.

Other uses for the Document/Certificate

Tax on property and houses is paid in counties, cities, municipalities, towns that are administrative as well as mining and industrial districts.

External Links

Other

  • Taxes on property in the house are imposed annually and is collected in installments. the period of time for tax payment will be set by the local government of the provinces municipalities, atonomous regions and municipalities in direct coordination with the State Council.
  • The collection of tax on property is administered according to the regulations in the “Provisional Regulations of the People’s Republic of China on Tax Administration”.
  • Taxes on house property are paid through local tax officials.
  • The Ministry of Finance is responsible for the implementation of the Regulations and the governments of the people of the autonomous regions, provinces and municipal authorities directly under the supervision of the State Council formulate the rules to implement them and report back to the Ministry of Finance for the report.

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