Processing Authority: Shanghai Municipal Office of State
Administration of Taxation, each sub-bureau of Shanghai Local Taxation Bureau,
each office of State Administration of Taxation at the district/county level of
Shanghai Municipality, and each sub-branch of Shanghai Local Taxation Bureau at
the district/county level of Shanghai Municipality
Application
Formalities:
Processing Procedures:
(I) Any and all of
private enterprises and small industrial and commercial businesses whose
invested shareholders are natural persons shall apply for tax registration upon
starting businesses to the competent taxation authority which is located in the
region where the competent administration of industry and commerce governs.
Other taxpayers shall go to the office of tax registration acceptance at Floor
2, Building 1, Lane 1060, Lujiabang Road, Shanghai to complete any and all
formalities necessary for verification of tax control at first, obtain the
verification form for tax control wherefrom, and, upon the verification form, go
to the designated taxation authority for to apply for tax registration upon
starting businesses.
Any and all of applications for tax registration upon
starting businesses by the taxpayers with whole domestic investment or with
foreign investment administrated by Shanghai Municipal Office of State
Administration of Taxation or any of No.1 through No.8 Sub-branches of Shanghai
Local Taxation Bureau or by the taxpayers with whole domestic investment
administered by the office or sub-branch at the district/county level and
incorporated by the taxpayers with whole domestic investment administrated by of
any of the above 8 sub-branches of Shanghai Local Taxation Bureau in the manner
of equity participation shall be accepted and disposed by the office of tax
registration acceptance whereof directly. Any application for tax registration
upon starting businesses by private enterprises or small industrial or
commercial businesses administrated by No.5 Sub-branch of Shanghai Local
Taxation Bureau shall be accepted and disposed by No.5 Sub-branch of Shanghai
Local Taxation Bureau directly.
Any application for tax registration upon
starting businesses by the taxpayers with foreign investment administrated by
each office of State Administration of Taxation at the district/county level of
Shanghai Municipality or each sub-branch of Shanghai Local Taxation Bureau at
the district/county level of Shanghai Municipality shall be accepted and
disposed by the office of tax registration whereof acceptance
directly.
(II) The taxpayer shall, upon completing the formalities for
verification of tax control and application for tax registration upon starting
businesses, present the relevant certifications, supporting documents and
materials follows:
1. the business license or other practicing approval
certification, and the certificate of approval of incorporation in case of the
Sino-foreign contractual joint venture, the Sino-foreign cooperative venture, or
the wholly foreign-owned enterprises, if any;
2. the certificate of the
unified organization/institution code;
3. the resident identity card,
passport or other legitimate document that can evidence the identity of the
holder;
4. the deed of title or appropriation or rental proof of the
realty at the registered business address or production address;
5. the
relevant contracts, articles of association, agreements, and the report of the
feasibility study in case of the Sino-foreign contractual joint venture, the
Sino-foreign cooperative venture, or the wholly foreign-owned enterprises, if
any;
6. the report on verification of capital or the supporting document
of capital source;
7. the official approval document by the competent
superior authority;
8. both the business license and the certificate of
the unified organization/institution code of the parent organization/institution
in case of the branch or office whereof, if any;
9. any and all of
certificates of tax registration of all investing parties in case of multiple
investment, or the certificate of tax registration of the Chinese party in case
of the Sino-foreign contractual joint venture or the Sino-foreign cooperative
venture;
10. other relevant certifications, supporting documents and
materials required by the competent taxation authority.
The taxpayer shall
present one copy and one xerox copy of the above certifications, supporting
documents and materials provided, however, that the original and the copy of the
certificate of tax registration shall be presented as well. The competent
taxation authority shall, upon completion of review, return the original and
copy of the certificate of tax registration and the copy of other
certifications, supporting documents and materials, and keep the xerox copy
whereof in file.
(III) The taxpayer shall go to the competent taxation
authority or the office of tax registration acceptance whereof for the tax
registration form, and fill in it according to the applicable
provisions.
(IV) The competent taxation authority will review any and
all of certifications, supporting documents, materials and the tax registration
form presented by the taxpayer, issue the certificate of tax registration to the
taxpayer who duly meets the requirements, and charge for management cost for
production of the certificate of tax registration to the very
taxpayer.
Charging Standard & Basis:
(I) Charging
Standard: RMB 50 per set of the certificate of the state tax registration
and the certificate of the local tax registration respectively in case of issue
whereof for the first time.
(II) Charging Basis: Article 46 under
the Rules for Administration of Tax Registration issued by the State
Administration of Taxation of the People's Republic of China, and Reply on
Verification of Standard of Cost of Production of the Certificate of Tax
Registration of Foreign-Invested Enterprises and Domestic Enterprises in
Shanghai [Hu Jia Xing (1997) No.136 and Hu Cai Zong No.034] jointly issued by
Shanghai Pricing Bureau and Shanghai Finance Bureau
Filing
Authority: Shanghai Finance Bureau (Shanghai Municipal Office of State
Administration of Taxation and Shanghai Local Taxation Bureau)
Processing
Address: Registration Center under Shanghai Finance Bureau, No. 1060,
Lujiabang Road, Shanghai
Processing Time: 1. On Mondays through
Fridays except for statutory festivals or holidays.
2. See accepting
time announced by each sub-bureau respectively for details of processing
time.
Time Limit for Processing: The taxpayer who applies for
verification of tax control with the complete and sound required materials can
obtain the Verification Form for Tax Control.
The competent taxation
authority or the office tax registration acceptance whereof shall, within thirty
days upon acceptance of application for tax registration upon starting business
by the taxpayer, complete review whereof and resolve to make and issue the
certificate of tax registration or not.
Qualified Application
Subject: Any and all of Shanghai enterprises, branches or offices or places
dedicated to production and/or business operation in Shanghai established by
enterprises of other part of China, small industrial or commercial businesses,
public institutions engaging in production and/or business operation
(hereinafter collectively referred to the taxpayers engaging in production
and/or business operation) shall, within thirty days upon obtaining the business
licenses whereof, apply upon the relevant certifications and supporting
documents to the competent taxation authority for tax registration.
Other
taxpayers shall, within thirty days upon becoming the eligible taxation obligors
subject to the tax law and the applicable administrative regulations, apply to
the municipal taxation authority for tax registration. |
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