I. Business Commencement Registration
Enterprises, branches and premises of production or business established in Shanghai by enterprises from other parts of China, individual industrial and commercial entities and institutions engaged in production or business (hereinafter generally referred to as taxpayers engaged in production or business) shall apply to the tax authority for tax registration on the production of relevant documents within 30 days of the date of receipt of their business licenses.
Other taxpayers shall apply to the tax authority of this Municipality for tax registration within 30 days from the date when they become tax obligor in accordance with tax laws and administrative statutes.
(I). Private enterprises and individual industrial and commercial entities shall apply to the tax authority of the location where their industrial and commercial administration registrations are made for tax registration on starting business; other taxpayers shall first apply to the Tax Registration Center (2nd Floor, Building No. 1, Lane 1060, Lujiabang Road) for approval of tax unit administration and then receive tax unit administration approval slips. After that, they shall apply to the designated the tax authority for tax registration on starting business on the production of these tax unit administration approval slips.
Chinese and foreign-funded taxpayers who are within the jurisdiction from branch No. 1 to branch No. 8 of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation and Chinese-funded taxpayers who are invested and established through equity participation by Chinese-funded taxpayers within the jurisdiction of the above 8 branches and who fall within the jurisdiction of district or county branches shall have their tax registration for starting business directly processed by the Tax Registration Center; private enterprises and individual industrial and commercial entities whose taxes are collected and administered by No. 5 Branch shall have their tax registration for starting business processed directly by No. 5 Branch.
Foreign-funded taxpayers whose taxes are collected and administered by district or county branches of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation shall have their tax registration for starting business processed directly by the Tax Registration Center.
(II). When performing tax unit administration approval formalities and applying for tax registration on starting business, the above-mentioned taxpayers shall provide the following relevant documents, certificates and materials:
1.business licenses or other approved business certificates, and, for the three types of foreign-funded enterprises, certificates of approval as well;
2.uniform code certificates for organizations and institutions;
3.resident IDs, passports or other legal documents as proofs of identity;
4.certificates of ownership, use rights or lease of the real estate at the registered address or address of production or business;
5.relevant contracts, articles of association, agreements and, for the three types of foreign-owned enterprise, feasibility studies as well;
6.capital verification reports or certificates of fund sources;
7.approval documents of competent authorities;
8.certificates of bank account numbers;
9.in the case of a branch office, the business license and tax registration certificate of its head office;
10.for enterprises organized with investment from various sources, the tax registration certificates of all the investors should also be provided; for Sino-foreign joint venture or cooperative enterprise, only the tax registration certificates of the Chinese investors are required;
11.other documents, certificates and materials required by competent the tax authority.
Taxpayers shall provide a duplicate and a photocopy of each of the above documents, certificates and materials. The original of the duplicate shall be returned to the taxpayers after being examined and found in order by competent the tax authority or tax registration centers and the photocopy shall be kept in the competent the tax authority or tax registration center for filing.
(III). Taxpayers shall receive tax registration forms from competent the tax authority or tax registration centers and complete them as required.
(IV). Competent the tax authority or tax registration centers shall examine and verify the documents, certificates, materials and tax registration forms submitted by taxpayers, issue tax registration certificates to those that meet the requirements and collect from them tax registration costs and administrative fees.
Address for performing tax unit administration approval formalities: 2nd Floor, Building No. 1, Lane 1060, Lujiabang Road;
Time for performing tax unit administration approval formalities:
9:00-11:00a.m., 13:00-16:00p.m.
Tel: 63767199 63185500--1203
II. Registration Modification
In case of any changes in the contents of tax registration, taxpayers who perform registration changes with industrial and commercial administrative departments shall apply to the original tax registration organs for changes in tax registration on production of relevant documents within 30 days from the date of registration changes by industrial and commercial administrative departments. Those who are not required by regulations to register with industrial and commercial administrative departments shall apply to the original tax registration organs for changes in tax registration on production of relevant documents within 30 days from the date of approval or announcement of changes by competent organs.
(I). Chinese and foreign-funded taxpayers who are within the jurisdiction from branch No. 1 to branch No.8 of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation and Chinese-funded taxpayers who are invested and established through equity participation by Chinese-funded taxpayers within the jurisdiction of the above 8 branches and who fall within the jurisdiction of district or county branches shall have changes in their tax registration directly processed by the Tax Registration Center; private enterprises and individual industrial and commercial entities whose taxes are collected and administered by No. 5 Branch shall have changes in their tax registration processed directly by No. 5 Branch.
Foreign-funded taxpayers whose taxes are collected and administered by district or county branches of Shanghai Municipal Administration of State Taxation and Shanghai Municipal Administration of Local Taxation shall have changes in their tax registration processed directly by the Tax Registration Center.
(II). Taxpayers shall receive the Application Form for Tax Registration Changes from competent the tax authority or tax registration centers and complete them as required.
(III). Taxpayers shall submit the completed Application Form for Tax Registration Changes to competent the tax authority or tax registration centers and provide relevant documents, certificates and materials in accordance with the following situations:
A. Where the changes in tax registration involve contents of the tax registration certificates, taxpayers shall apply to the original tax registration organs for changes in tax registration on production of the following documents, certificates and materials within 30 days from the date of registration by industrial and commercial administrative organs of these changes or from the date of approval or announcement of the changes by competent organs:
1.business licenses or other approved business certificates;
2.resolutions on changes in registration contents by taxpayers and relevant certifying documents;
3.the original and duplicate of the original tax registration certificates issued by the tax authority;
4.other relevant documents, certificates and materials required by competent the tax authority.
B. Where changes in registration by taxpayers do not involve the contents of the tax registration certificates, they shall apply to the original tax registration organs for changes in tax registration on the production of the following documents, certificates and materials, within 30 days from the date of registration by industrial and commercial administrative organs of these changes or from the date of approval or announcement of the changes by competent organs:
1.business licenses or other approved business certificates;
2.resolutions on changes in registration contents by taxpayers and relevant certifying documents;
3.other relevant documents, certificates and materials required by competent the tax authority.
C. disqualified general VAT payers who need to change their tax registration shall provide the following documents, certificates and materials:
1.the original of the letter of approval of the application for the status of general VAT payers;
2.the original and duplicate of the original tax registration certificates issued by the tax authority;
3.other relevant documents, certificates and materials required by competent the tax authority.
Taxpayers shall provide a duplicate and a photocopy of each of the above documents, certificates and materials, except for the tax registration certificate whose original and duplicate shall both be provided. The originals of the duplicates of other documents, certificates and materials shall be returned to the taxpayers after being examined and found in order by competent the tax authority and their photocopies shall be kept in the competent the tax authority for filing.
(IV). Competent the tax authority or tax registration centers shall examine and verify the documents, certificates and materials, as well as the Application Forms for Tax Registration Changes, provided by the taxpayers. Where changes in the contents of the tax registration certificates are involved, the original tax registration certificates shall be recovered and a new tax registration certificate shall be made and issued, with cost and administrative fees of tax registration charged.
III. Registration Logout
Taxpayers who must terminate their tax obligations in accordance with law because of their disbandment, bankruptcy, dissolution or other circumstances shall apply to the original competent the tax authority for registration logout on the production of relevant documents before canceling their registration with industrial and commercial administrative organs;
Those who are not required to register with industrial and commercial administrative organs shall apply to the original competent the tax authority for cancellation of tax registration on the production of relevant documents within 15 days from the date of being approved or declared terminated by competent authorities;
Taxpayers who must change their organs of tax registration because of changes in addresses or places of business shall apply to the original competent the tax authority for cancellation of tax registration and then apply to the tax registration organs of their destinations for tax registration before applying to industrial and commercial administrative organs for changes or cancellation of registration or before changing their addresses or places of business;
Taxpayers whose licenses of business are revoked by industrial and commercial administrative organs shall apply to the original competent the tax authority for cancellation of tax registration within 15 days from the date of the revocation of their licenses of business.
Taxpayers shall settle all taxes payable, fees for late payment and penalties with original competent the tax authority before canceling their tax registration.
(I). Taxpayers shall receive the Taxation Logout Registration Application Form from competent the tax authority and complete them as required.
(II). Taxpayers shall submit completed Taxation Logout Registration Application Form to competent the tax authority and provide the following documents, certificates and materials;
A. resolutions of competent departments or their Board of Directors (staff congress) and other relevant documents;
B. the original and duplicate of the tax registration certificate issued by the original competent the tax authority, the Invoice Purchasing and Printing Book, remaining blank invoices and other tax vouchers;
C. other documents, certificates and materials required by competent the tax authority.
(III). After verifying the above documents, certificates and materials provided by the taxpayers and finding them in order, the original competent the tax authority shall sort out and recover the original and duplicate of the original tax registration certificates of the taxpayers, the Invoice Purchasing and Printing Book, remaining blank invoices and other tax vouchers within 3 working days from the date of receiving the Taxation Logout Registration Application Form and the above documents, certificates and materials. If the taxpayers apply for tax unit administration transfer within this Municipality, the original competent the tax authority shall at the same time issue the Notice of Taxpayers' Move.
(IV). The original the tax authority shall settle all taxes payable, fees for late payment and penalties with the taxpayers within 30 working days from the date of receiving from them the Taxation Logout Registration Application Form and the above documents, certificates and materials and return to the taxpayers a copy of the Taxation Logout Registration Application Form endorsed with examination opinions. If the taxpayers fail to settle all taxes payable, fees for late payment and penalties in time, the original competent the tax authority shall take actions in accordance with law.
(V). Taxpayers whose move involves a transfer in tax unit administration shall perform tax unit administration approval formalities with the Tax Registration Center on the production of the Notice of Taxpayers' Move, the changed business license or other approved business certificates and other valid documents. Then, they shall go to the tax authority or tax registration center of their place of destination to perform new tax registration on the production of tax unit administration approval slips, the Notice of Taxpayers' Move and documents needed for tax registration.
IV. Use of Tax Registration Certificates
(I). Tax registration certificates which the taxpayers have received are not permitted to be borrowed, altered, damaged, traded or forged;
(II). Tax registration certificates are a must when taxpayers are dealing with following affairs:
A. applying for tax deduction, exemption and refund;
B. purchasing invoices;
C. applying for tax administration certificates for business operations outside the city;
D. other relevant taxation items.
V. Renewal of Tax Registration Certificates
This covers those enterprises engaged in production and business, non-profit units, social groups, individual industrial and commercial entities, branches and premises of production or business established in Shanghai by enterprises from other parts of China, and any other units or individuals who have taxable incomes or conduct taxable activities.
(I). Taxpayers shall receive Tax Registration Forms from competent the tax authority and complete them as required.
(II). Taxpayers shall submit completed Tax Registration Forms to competent the tax authority and provide the following documents, certificates and materials;
A. the original and duplicate of the original tax registration certificates;
B. business licenses, certificates of institutions or certificates of public organizations and other documents, certificates or credentials approving the establishments of the units;
C. the national uniform code certificates and IC cards issued by technical supervision departments;
D. the ID documents or certificates of the legal representatives or the officer in charge and the chief financial officer, as well as the tax accountant;
E. the ID documents of the owners, partners, chief financial officer, tax accountant and employees of individual industrial and commercial entities;
F. verifying documents and certificates of the bank of the basic account, the bank of the special tax account and other registering banks;
G. capital verification reports or other certificates of fund sources;
H. relevant contracts, articles of association and agreements;
I. approval documents of competent higher authorities;
J. fee-charging permits issued by pricing authorities (applicable to administrative institutions);
K. branch offices applying for renewal of certificates shall provide the business license and the tax registration certificate of their head offices;
L. other documents, certificates and materials required by competent the tax authority.
Taxpayers shall provide a duplicate and a photocopy of each of the above documents, certificates and materials, except for the tax registration certificate whose original and duplicate shall both be provided. The originals of the duplicates of other documents, certificates and materials shall be returned to the taxpayers after being examined and found in order by competent the tax authority and their photocopies shall be kept in the competent the tax authority for filing.
(III). Competent the tax authority shall examine and verify the documents, certificates and materials, as well as the tax registration forms, submitted by the taxpayers. Where renewal of certificates is approved, the original and duplicate of the original tax registration certificate shall be recovered and the original and duplicate of a renewed tax registration certificate shall be issued, with cost and administrative fees of tax registration charged.
(IV). Taxpayers who have lost their tax registration certificates should report in written forms to competent taxation authorities and make corresponding announcement of invalidity in municipal level newspapers of the city and meanwhile applying for new ones.
VI. Annual Verification of Tax Registration
The annual verification would cover all taxpayers whose state and local taxation registration certificates or register license are issued by the Shanghai Municipal Administration of State Taxation and the Shanghai Municipal Administration of Local Taxation or whose date of registration or the issuance of the certificates is before the date required by the above authorities.
(I). Taxpayers shall receive the Annual Inspection Report Form from competent the tax authority and complete them as required.
(II). Taxpayers shall submit completed the Annual Inspection Report Form to competent the tax authority and provide the following documents, certificates and materials;
1. tax registration certificates;
2. business licenses or other approved business certificates;
3. uniform code certificates for organizations and institutions;
4. certificates of ownership, use right or lease of the real estate at the registered address or address of production or business;
5. permits for the opening of the basic deposit accounts;
6. for a branch office, the business license and the uniform unit code certificate of its head office shall be provided;
7. other relevant documents, certificates and materials required by competent the tax authority.
Taxpayers shall provide a duplicate and a photocopy of each of the above documents, certificates and materials except for the tax registration certificate whose original and duplicate shall both be provided. Except the original and duplicate of the tax registration certificate, the originals of the duplicates of other documents, certificates and materials shall be returned to the taxpayers after being examined and found in order by competent the tax authority and their photo copies shall be kept by the competent the tax authority for filing.
(III). Competent the tax authority shall examine and verify the documents, certificates, materials and Annual Inspection Report Forms submitted by taxpayers.
(IV). The annual inspection of the tax registration of foreign-funded taxpayers shall follow the provisions of the jointly issued documents of seven departments, namely the State Industrial and Commercial Administration, General Administration of Taxation, Ministry of Finance, Foreign Exchange Administration, Customs, Foreign Economic and Trade Commission and Economic Commission.
An annual verification mark shall be posted on the original and duplicate of the tax registration certificates for those qualified in the annual verification and then returned to qualified taxpayers; for those disqualified, a limited time for correction shall be informed to disqualified taxpayers and relevant certificates, proofs and materials shall also be returned to them; taxpayers who are qualified after making corrections within the time limit shall be regarded as qualified in annual inspection; disqualified taxpayers exceeding the time limit for correction shall be disposed of by competent the tax authority in accordance with certain legal documents.
VII. Tax Rebate/Exemption Registration for Export-oriented Enterprises
Enterprises that fall in the following categories are required to apply for Tax Rebate/Exemption Registration: manufacturing enterprises with import/export licenses endowed by MOFTEC (Ministry of Foreign Trade and Economic Cooperation) and its authorized units; foreign-funded enterprises, manufacturing enterprises without import/export licenses and that commission import and export businesses to intermediates; other enterprises enjoying tax rebate/exemption (VAT and consumption tax) according to certain regulations.
(I). Export-oriented enterprises are required to submit the following documents to the Division of Import & Export Tax Management of Shanghai Municipal Administration of State Taxation for verification. A Tax Rebate/Exemption Registration Contact Sheet (hereafter referred to as the Contact Sheet), together with the registration form, will be issued to these enterprises once the documents are found authentic and complete, and notifications will to given to competent branch taxation authorities to process the applications for tax rebate/exemption.
A. documents issued by MOFTEC and its authorized units indicating the grant of import & export licenses to enterprises concerned and the Qualification Certificate for Import/Export-oriented Enterprises within the People's Republic of China. Foreign-funded enterprises are required to submit the Certificate for Foreign-Funded Enterprises within the People's Republic of China; State-owned and collectively owned enterprises that undergo the Import/Export License Registration System shall provide the Registration Certificate for Manufacturing Enterprises with Import/Export Licenses issued by provincial-level municipal administrations of MOFTEC;
B. the duplicate of the Operating License for Enterprise' Legal Person issued by administrations of the State Industrial and Commercial Bureau;
C. the duplicate the Taxation Registration Certificate issued by competent the tax authority;
D. the Registration Certificate for Enterprise with Customs Declaration License issued by the Customs;
E. the Advisory Note of Bid-Winning Certificate issued by the competent branch of the Shanghai Municipal Administration of State Taxation (for bid-winning enterprises without import/export licenses only);
F. documents issued by MOFTEC indicating the grant of the China's Government Preferential Loan and the Co-fund/Cooperative Project Funds to the enterprise concerned, for productions with an aim to provide aids to foreign countries (for enterprises that provide aids to foreign countries only);
G. Commissioned Export Agreements (for export-oriented enterprises without import/export licenses only);
H. the fundamental accounts, the tax rebate accounts and the bank of deposit certificate of export-oriented enterprises;
I. the Organizational Code Certificates of People's Republic of China issued by the State Administration of Quality and Technology Supervision;
J. Other documentation provided at the request of the tax rebate offices in charge.
(II). Export-oriented enterprises as prescribed should complete registration forms and report to the competent tax rebate authority together with the Contact Form and duplicates of the above mentioned materials and the export-oriented enterprises basic information data disc.
(III). The competent taxation authority will issue the Tax Rebate/Exemption Registration Certificate to qualified enterprises after the above documents are verified.
Appendix: Addresses and Names of Taxation Authorities for Processing Tax Refund/Exemption for Export-oriented Enterprises
A. Name: No. 3 Taxation Branch
Address: 12th floor, No. 865, Zhongshan Road (S)
Tel: 63650292 Postal Code: 200011
Scope and duties: registration of tax refund/exemption under the jurisdiction of district and county branches of the Shanghai Municipal administration of taxation
Office hours: from Monday morning to Friday afternoon (except for national holidays and special occasions): 8:30a.m-11:00 a.m.; 1:00p.m-3:30 p.m.
B. Name: No. 4 Taxation Branch
Address: 12th floor, No. 865, Zhongshan Road (S)
Tel: 63650299 Postal Code: 200011
Scope and duties: registration of tax refund/exemption under the jurisdiction from No. 1 to No. 8 Taxation Branches
Office hours: from Monday morning to Friday afternoon (except for national holidays and special occasions).
