Processing Authority: Shanghai Municipal Office of State
Administration of Taxation, and each office of State Administration of Taxation
at the district/county level of Shanghai Municipality
Application
Formalities:
(1) The common taxpayer shall, prior to the annual
review for each year, go to the competent taxation authority for the Application
Form for Annual Review, fill in it according to the applicable provisions, and
execute and seal it upon completion.
(2) The taxpayer shall present the
completed Application Form for Annual Review to the competent taxation authority
with the relevant materials as follows:
1) the copy of the
certificate of registration of the state taxation;
2) the annual
financial final accounting statement;
3) the statement of use of the
special invoices for value-added tax (the annual summary);
and
4) other materials required by the competent taxation
authority.
(3) The competent taxation authority will, subject to the
applicable provisions, review any and all of above materials and the Application
Form for Annual Review presented by the taxpayer, make the conclusion of the
annual review, inform the common taxpayer in writing, and return one copy of the
Application Form for Annual Review, the copy of the certificate of registration
of the state taxation, the annual financial final accounting statement and other
materials to the common taxpayer.
(4) The common taxpayer passing the
annual review may, upon the Notice on Pass of Annual Review of Common Taxpayer
of Value-Added Tax of Shanghai Municipality, present both the copy of the
certificate of registration of the state taxation and the Printed Book for
Purchase of Invoices to the competent taxation authority which will stick the
marking label of "Pass of Annual Review of Common Taxpayer of Value-Added Tax of
Shanghai Municipality (Year of )" on both the
certificate and the Book.
Processing Procedures:
(1) The common
taxpayer shall, prior to the annual review for each year, go to the competent
taxation authority for the Application Form for Annual Review, fill in it item
by item wherein according to the applicable provisions, and execute and seal it
upon completion.
(2) The taxpayer shall present the completed
Application Form for Annual Review to the competent taxation authority with the
required materials.
(3) The competent taxation authority will, subject
to the applicable provisions, review any and all of above materials and the
Application Form for Annual Review presented by the taxpayer, make the
conclusion of the annual review, inform the common taxpayer in writing, and
return one copy of the Application Form for Annual Review, the copy of the
certificate of registration of the state taxation, the annual financial final
accounting statement and other materials to the common taxpayer.
(4) The
common taxpayer passing the annual review may, upon the Notice on Pass of Annual
Review of Common Taxpayer of Value-Added Tax of Shanghai Municipality, present
both the copy of the certificate of registration of the state taxation and the
Printed Book for Purchase of Invoices to the competent taxation authority which
will stick the marking label of "Pass of Annual Review of Common Taxpayer of
Value-Added Tax of Shanghai Municipality (Year of
)" on both the certificate and the Book.
Charging Standard &
Basis:
(1) Charging Standard: RMB 50 per time for the newly held
common taxpayer of value-added tax
(2) Charging Basis: Reply to
the Letter by the Municipal Office of State Taxation Administration on
Application for Verification of Charges for Certificate of Annual Review of
Common Taxpayer of Value-Added Tax [Hu Jia Xing (1996) No.147 and Hu Cai Zong
No.27] 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
Taxation Bureau of Pudong New
Area, No. 2980, Middle Yanggao 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 competent taxation authority shall, within thirty days upon
receipt of the Declaration Form of Common Taxpayer of Value-Added Tax, complete
review whereof.
Qualified Application Subject:
(1) Any and all
of the commercial enterprises with a VAT annual taxable sales amount of or over
RMB 1,800,000 and the sound financial accounting system or any and all of the
non-commercial enterprises with an annual taxable sales amount of or over RMB
300,000 and the sound financial accounting system can generally be held as the
common taxpayers of value-added tax. The commercial enterprise here means the
enterprise, the enterprise-nature entity or the individual engaging in
wholesales or retails of goods, or he enterprise, the enterprise-nature entity
or the individual engaging in wholesales or retails of goods as the major
business and in production of goods or provision of taxable labor services as
the minor business. Engaging in wholesales or retails of goods as the major
business here means the sales amount of such activity accounts for a proportion
more than 50% of the total sales amount pf all VAT taxable
activities.
(2) Any newly incorporated enterprise cannot apply for such
holding as a common taxpayer of value-added tax unless the time of operation has
reached half a year where the competent taxation authority will, subject to its
volume of sales and the financial accounting condition, determine whether it can
be held as a common taxpayer, provided, however, that some newly incorporated
enterprises with the relatively large investment, relatively large estimated
sales amount, relatively strong financial strength, and independent
configuration of the financial and accounting departments can be temporarily
held as the common taxpayers. Any and all of taxpayers shall, after one year
upon starting business, apply for being held as a common taxpayer subject to the
actual annual taxable sales amount. |
|
