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.
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