How To Register for Sales Tax In China

How To Register for Sales Tax In China

  • Make an application for tax registration conditions and scope.
  • The registration process begins. Employed in business and production taxpayers within 30 days following receipt of the business licence and submitting the required documents and providing the relevant information to tax authorities for declaring tax-related registration. Tax authorities, from the date when they receive the application within 30 days, must examine to issue certificates of tax-registration.
  • Taxpayers should be provided with tax registration forms by the tax authority that is competent or tax registration centers , and fill them out as needed.
  • Tax authorities and tax registration offices will review and verify the documentation, certifications, documents as well as tax registration documents filed by taxpayers. They also give tax registration certificate to taxpayers who satisfy the requirements and then collect taxes registration fees and administrative charges.

Documents that are required Register for Sales Tax

  • A commercial and industrial license for business or another similar permits for business operation
  • 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 other information requested 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

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

Sales tax is a tax on the retail sale of tangible personal property and services.


Taxpayers tax registration opens and closed prior to the occurrence of any changes to its production activities to local tax authorities, to submit a request for registration of a system that was written during production processes. Registration for tax is one of the main element of tax collection. that includes taxable income, tax-paying property , or tax-deductible activities of diverse taxpayer categories, should be registered with the tax laws.

Requirements Information

  • The name and identification number on the passport, ID card, or 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 type of production and business operations
  • The production scope and the scope of operation
  • The total value in capital (fund) or 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

Need to have the Document

Taxes are levied through the federal government when you purchase for products and services sold at retail. It is paid by the retailer and transferred onto the government.

Information that could be helpful

  • Enterprises and their affiliates, businesses and production departments located in other regions of the nation, private entrepreneurs of commerce and industry as well as other companies that are involved in business and production operation (hereinafter called taxpayers involved in business and production) are required to be able to apply for tax registration with local tax authorities in the area where they are engaged in production and/or business operations.
  • Taxpayers must receive the tax forms for registration from tax authorities or tax registration centres and fill them out as needed.
  • Tax authorities or tax registration centers must review and verify the documentation, certifications, and other materials as well as tax registration documents filed by taxpayers. They will provide tax registration certifications to taxpayers who meet the standards and then collect tax registration fees and administrative costs.

Other uses for the document/certificate

  • The sales tax can be described as a fee that is paid to a governing authority to facilitate the sale of specific products and services. The law usually permits (or oblige) that the vendor collect the funds to pay the tax from the buyer at the time of the purchase.
  • The law may permit sellers to list the tax in a separate manner from the cost of the products or services they offer or even require it to figure into the cost (tax-inclusive). This tax is generally calculated by comparing an amount of percentage to the taxable value of the sale.

External Links


Taxes on retail or conventional sales is imposed upon the sale of the item to its customer, and it is charged each time the product is sold retail. Businesses that later sell the item are not subject to tax. An individual who is not an end-user will typically be granted the “resale certificate” by the taxing authority. It is obliged to present this document (or the ID code) to the seller at the time of purchase, as well as an acknowledgement that the product is being sold for sale. Tax is also charged for each item that is sold to buyers who do not have the certificate and who are subject to the authority from the authority responsible for taxation.




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