Taxpayer can get Taxpayer Administration Approving Certificate after he/she has gone through taxpayer administration approving procedures with complete materials.

Competent taxation authority or tax registration processing department shall complete examination and verification and issue tax registration documents in 30 days as the day of processing the taxpayer’s application of business opening.

Any enterprise, branch institution incorporated by other province enterprise, individual unit of industry and commerce for production and having operation place, and public service institution for production (hereinafter as“taxpayer for production and operation”) shall report to taxation authority for tax registration with relevant certification in 30 days as the day of getting business license.

Other taxpayer shall report to municipal taxation authority for tax registration in 30 days as the day of becoming a taxpayer according to tax laws and administrative regulations.

(I) Private-owned enterprise and individual unit of industry and commerce, whose investing shareholders are natural persons, shall report to taxation authority of its industry and commerce registration place for tax registration of business opening. Other taxpayer shall first go to tax registration processing department (2nd floor, No.1 building, 1060 Nong, Lu Jiabang Rd) for taxpayer administration approving, and take taxpayer administration approving certificate, then go to appointed taxation authority for taxation registration of business opening with this certificate. Any foreign taxpayer, who is administrated by Shanghai State Taxation Bureau, 1st-8th branch of Shanghai Local Taxation Bureau, and domestic taxpayer administrated by above branch taxation bureau who invest to incorporate other domestic taxpayer administrated by district/county branch taxation bureau, his/her tax registration of business opening shall be directly processed by tax registration department; private-owned enterprise and individual unit of industry and commerce, who is administrated by 5th branch of Shanghai Local Taxation Bureau, his/her tax registration of business opening shall be directly processed by the 5th branch.

Any foreign taxpayer, who is administrated by district/county branch of Shanghai State Taxation Bureau and Shanghai Local Taxation Bureau, his/her tax registration of business opening shall be directly processed by tax registration department.

(II) Above taxpayer shall present following relevant documents, certification and materials when going through taxpayer administration approving and applying for tax registration of business opening:

1. Business licenses or other verified practice certifications, approving certificate required for“three kinds of foreign-invested enterprises or ventures”;

2. Organization Code;

3. Residence ID card, passport or other legal certification for identification;

4. Registration place, real estate certificate and using certificate of production and operation place or renting certification;

5. Relevant contracts, rules, and agreements, feasibility report required for“three kinds of foreign-invested enterprises or ventures”;

6. Capital verification report or capital resource certification;

7. Approval documents of superior departments;

8. Parent institution’s business license and tax registration certification required for branch institution;

9. every investor’s tax registration certification required for multi-invested enterprise; only Chinese parts’tax registration certification required for Sino-foreign joint venture, cooperation enterprise;

10. Other relevant documents, certification and information required by competent taxation authority.

Above-mentioned documents, certification and information shall present in duplicate and one copied. After examination and verification no fault by competent taxation authority, all documents, certification and information in duplicate shall be returned to taxpayer and the copied documents will be put into archive in competent taxation authority

(III) Taxpayer shall take tax registration form from competent taxation authority or tax registration processing department, and fill in it according to stipulation.

(IV) Competent taxation authority shall examine and verify all relevant documents, certifications, materials and tax registration form submitted by taxpayer. Where qualified, competent taxation authority shall issue tax registration certification, while charge production and administration cost of tax registration

Law of the People’s Republic of China on the Administration of Tax Collection and detailed rules for the Implementation, Administrative Measures for Tax Registration and other rules, laws and regulations

(1) Standard of Charge: 50 yuan for issuing each new set of state or local tax registration certification.

(2) Charge based on: Article 46 of Administration Law of Tax registration. Letter of Reply of Verifying the Standard of Production Charge to Tax registration Certificate for Foreign Invested Enterprises and Domestic Enterprises in Shanghai, Price Bureau, Shanghai Finance Bureau [H.J.H (1997) #136, H,C,Z (1997) #034]