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:
(1) The taxpayer shall go to the competent taxation authority for the tax
registration form and fill in it according to the applicable provisions.
(2)
The taxpayer shall present the completed tax registration form to the competent
taxation authority with the relevant certifications, supporting documents and
materials as follows:
1) the original and copy of the original certificate of
tax registration;
2) the business license, the certificate of the public
institution or the public organization, or other certifications or supporting
files or documents approving incorporation of units;
3) the nationwide
unified organization/institution code and IC card whereof issued by the
competent quality and technical supervision authority;
4) the certificates
or supporting documents of the personal identities of the legal representative
or the executive chief, the chief financial officer, and the person specially
assigned for payment of taxes;
5) the supporting documents of the personal
identities of the owner, the partner, the chief financial officer, the person
specially assigned for payment of taxes, and the employed of the small
industrial or commercial business;
6) the certificates or supporting
documents issued by the bank of the primary deposit, the bank of special deposit
account for tax payment, and other banks of deposit;
7) the report on
verification of capital or the supporting document of capital source;
8) the
relevant contracts, articles of association, and/or agreements;
9) the
official approval document by the competent superior authority;
10) the
charging permit (to the administrative public institution) issued by the
competent pricing authority;
11) both the business license and the
certificate of tax registration of the parent institution or organization in
case of the branch or office whereof; and
12) 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.
(3) The competent taxation authority will
review any and all of certifications, supporting documents, materials and the
tax registration form presented by the taxpayer, and, in case of approving
exchange of certificate, take back the original and copy of the original
certificate of tax registration from, issue the original and copy of the new
certificate of tax registration to, and charge for management cost for
production of the certificate of tax registration to the very taxpayer.
(4)
The taxpayer shall, in case of loss of the certificate of tax registration,
report to the competent taxation authority in writing, and make public
announcement of invalidation whereof in press at the municipal level in
Shanghai.
Processing Procedures:
(1) The taxpayer shall go to the
competent taxation authority for the tax registration form and fill in it
according to the applicable provisions.
(2) The taxpayer shall present the
completed tax registration form to the competent taxation authority.
(3) The
competent taxation authority will review any and all of certifications,
supporting documents, materials and the tax registration form presented by the
taxpayer, and, in case of approving exchange of certificate, take back the
original and copy of the original certificate of tax registration from, issue
the original and copy of the new certificate of tax registration to, 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 exchange.
(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
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 exchange of the certificate of tax registration shall be carried
out once per three year. The details of the time limit for processing will be
informed to the taxpayer by Shanghai Municipal Office of State Administration of
Taxation and Shanghai Local Taxation Bureau in the form of proclamation in press
at the municipal level.
Qualified Application Subject: Any and all of
enterprises engaging in production and/or business operation, public
institutions, public organizations, small industrial or commercial businesses,
branches or offices or places dedicated to production and/or business operation
in Shanghai established by enterprises of other part of China, and entities and
individuals of any kind that have gained the taxable incomes or committed the
taxable activities. |
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