Upon assuming their posts in China, foreign correspondents shall complete procedures for individual income tax registration and payment at the local tax authority's foreign tax department, in accordance with the Individual Income Tax Law of the People's Republic of China and other relevant regulations. Each correspondent should take his/her journalist card, residence permit, passport, photocopy of the passport and a letter from the correspondent's news agency verifying his/her salary, and if needed, other documents requested by the tax authority. Based on these documents, the taxation authority will calculate his/her taxes in accordance with the Income Tax Law of the People's Republic of China and any bilateral taxation agreements.
Journalists shall declare, no later than the 7th of each month, his/her personal income tax of the previous month to the local tax authority.
In addition to individual income taxes, the Foreign Tax Department also levies such taxes as business tax, vehicle and ship license taxes and urban real estate tax on permanent bureaus of foreign news agencies in China and their employees.
Foreign Branch, Beijing Local Taxation Bureau
Tel: 010-67176620, 67159283, 67732211 ext. 41202
Address: 8 Gymnasium West Road, Chongwen District, Beijing
Website: http://shewai.tax861.gov.cn
Office hours: Monday to Friday
8:30am-11: 30am, 1:30pm-5:00pm
7th Sub bureau of the Shanghai Local Taxation Bureau
Tel: 021-64459814 ext. 7043
Address: 7th floor, West Building, Guoxin Mansion, 31 Jianguo Middle Road
Office hours: Monday to Friday
8:30am-11: 30am, 1:00pm-4: 30pm
Guangzhou Local Taxation Bureau
Tel: 020-87251608
Address: 5th floor, 190 Xianlie East Road, Guangzhou
Office hours: Monday to Friday, 8:00am-5:30pm
International Taxation Division, Chongqing Local Taxation Bureau
Tel: 023-69038755, 69038757
Address: 15th and 16th floor, Commercial Center of Hilton Hotel, 131 3rd Zhongshan Road, Yuzhong District, Chongqing
Office hours: Monday to Friday
8:30am-12:00am, 2:00pm-5: 30pm
CUSTOMS
Resident foreign correspondents shall declare, to local Chinese customs authorities, the importation of any supplies for office or daily use, vehicles, newsgathering or other equipments on presentation of their passports, journalist cards, certificates of permanent office of foreign news agency in China and foreign residence permits, and pay import duties according to relevant Chinese laws.
Beijing Customs
Tel: 010-87783377 ext. 878, 87783377 ext. 2
Address: 18 East 4th Ring Road, Beijing
Office hours: Monday to Friday
8:30am-11: 30am, 1:00pm-4:00pm
Shanghai Customs
Tel: 021-63877422
Address: 28 Jinling West Road, Shanghai
Office hours: Monday to Friday
8:45am-11: 30am, 1:15pm-4:30pm
Guangzhou Customs
Tel: 020-81102000 ext. Customs Division
Address: 2nd floor, Dazhonglou Building, 29 Yanjiang West Road, Guangzhou
Office hours: Monday to Friday
8:00am-12:00am, 2:30pm-5:00pm
Chongqing Customs
Tel: 023-67709454
Address: 82 Jianxin North Road, Jiangbei District, Chongqing
Office hours: Monday to Friday
9:00am-12:00am, 2:00pm-5: 30pm
If journalists import cars for personal use, you shall register the cars and apply for licenses from the local Chinese transportation authorities.
Foreign Division, Beijing Traffic Management Bureau
Tel: 010-84924379
Address: 90 Laiguangying West Road, Beijing
Office hours: Monday to Friday
8:30am-11:30am, 1:30pm-4:30pm
Website: http://www.bjjtgl.gov.cn
Traffic Police Department of the Shanghai Public Security Bureau
Tel: 021-65168168 ext. 54570
Address: 1101 Zhongshan Road North 1, Shanghai
Office hours: Monday to Friday
8:45am-11: 30am, 13:30pm-4:00pm
Guangdong Traffic Management Bureau
Tel: 020-83115304(Consultancy Line)
86329377 (Certificate-issuing Hall)
Address: 406 Airport Road, Guangzhou
Office hours: Monday to Friday
9:00am-4: 30pm
(Except Thursday afternoon)
Traffic Police Department of the Chongqing Public Security Bureau
Tel: 023-68611118
Address: 89 Shixin Road, Jiulongpo District, Chongqing
Office hours: Monday to Friday
8:30am-12: 30am, 2:00pm-5: 30pm
