How To Register for Withholding Tax In China

How To Register for Withholding Tax In China

  • The process of filing to withhold tax typically applicable to non-resident companies with dividends, interest, rents and royalties, and the income earned due to the exchange of properties.
  • The contract that gives the source of the tax-deductible income and a copy of the contract registration form and other pertinent documents, should be provided to the tax bureau in charge within 30 days after the date you signed the contract. Every document, including the original documents in a different language should be translated to Chinese. This process is applicable to every subsequent revision, supplementation , or extensions to the terms of contract.
  • Within seven days of the date for payment within the agreement, the agent who withheld the money must pay the withheld amount to the Treasury of the State and then submit the return to the local tax authorities.
  • When the earnings are paid via installments, the withholding agent must, within 15 days before making the final payment, inform the tax bureau with the responsibility of all installments already paid in order to obtain the Tax Withholding Clearance.
  • It is the China withholding agent must keep documents and books for taxes withheld as well as a file of relevant contracts that will be subject to scrutiny by the relevant tax authorities.
  • If the tax withholding agent is not able to meet their obligation to collect tax on time, non-resident businesses must be able to file and pay withholding tax to local tax authorities in the area where the revenue is earned within seven days from the tax due date filing and tax payment.

Documents that are required Register for Withholding

  • A commercial and industrial license for business, or a 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 that proves the legitimacy of the person who holds it or a responsible owner’s member.
  • Other documents and other information requested by tax authorities in the autonomous region, province or municipal directly under the state council. State Council

Office Locations and Contacts

The State Administration for Taxation Address 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 and their affiliates, departments of business and production in other regions of the United States, individuals entrepreneurs of commerce and industry as well as other companies that are involved in business and production operation (hereinafter known as taxpayers involved in business or production) are required to seek tax registration with local tax authorities that they conduct production or business operations.
  • In China the tax on withholding is imposed on income earned by non-resident businesses which includes dividends, bonuses as well as other equity investments profits including interest, rental income, royalties as well as the income derived through the exchange of real estate and all other income that is that is subject to corporate income tax from non-resident businesses.
  • The tax due on earnings earned by non-resident businesses must be withheld at source, and the entity that pays (i.e. the Chinese company that remits the money abroad) as the agent for withholding.


Authorities (and the sub-administratives) that are responsible for the administration of taxes in national as well as local taxes are responsible for tax registration in a separate or joint manner in the areas that fall under their respective jurisdictions depending on the boundaries of administration of taxation as formulated in the State Council. In cities where the conditions are accessible local tax administrations (or administrations subordinate to it) of local and national taxes can manage tax registration according to the spirit of “concentration on the work performed initially by the district administrations that are taxation subordinates”.

The Information You Need

  • The name and # of ID cards, passports,, or any 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 production model and the business operations
  • The production scope and operations
  • The sum in capital (fund) or investment
  • The definition of production and operation
  • The name and phone number of the chief financial officer.
  • Other information that is specified in the State Administration of Taxation

The Document is required Register for Withholding

  • Taxes on withholding are that is levied on income derived from China that companies that are not resident in China make by offering services to companies that are based in China. Taxes are deducted at source from your invoice amount. The Chinese firms you do business with and who transfer the money to your foreign bank account are responsible to deduct the amount and then transfer the funds to tax authorities.
  • Taxes on withholding tax-exempt income include income from the sale of goods and services, income from the provision of services such as technology transfer income dividends and profits earned from equity investments rents, interests royalties, and income from donations.

Information that could be helpful

  • For dividends and interest rental and royalties The taxable amount is the amount that is remitted prior to the deducting any taxes which include BT. If tax withholding as well as BT are the responsibility of the taxpayer, the amount must be rounded up to calculate the tax-deductible amount.
  • For non-resident businesses falling within the the VAT pilot reform currently in effect that receive an income from the tax-free market that is subject to VAT The taxable income must be the net gross income of VAT.
  • In the case of income from the sale of property tax-deductible income is the total earnings less the net worth for the asset.

Other uses of the document or certificate

Withholding tax on income from payments to non-residents . A discount amount of 10% currently applied to rental, interest, royalties and other income that is passive.

External Links


  • A taxpayer who is in the position of withholding tax that is been registered with tax authorities should contact the tax authority where the tax registration certificate has been issued to register taxes withholding in the 30 days of the date on which it became a reality of the obligation. Tax authorities must specify the items to be tax withheld when registering the tax certificate. They do not require separate tax withholding on payments.
  • The person who is obliged to withhold taxes , without the requirement of applying an application for tax registration compliance to tax law and administrative regulations must submit an application to local tax authorities to register the tax deduction within 30 calendar days from the date of occurrence of the obligation to tax withholding. Tax authorities will issue a registration document of tax withholding.




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