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.