Processing Authority:
Application
Formalities:
(I) Presenting the Application Report of Incorporation of
Certified Tax Accountants Firm with Limited Liabilities;
(II) Presenting
the articles of association of the firm (draft);
(III) Presenting the
curriculum vitas of incorporators, and both original and xerox copy of the
Certificate of Practicing Registration of Certified Tax Accountants of the
People's Republic of China, and the Identity Card of Resident of the People's
Republic of China whereof;
(IV) Presenting the curriculum vitas of
investment capital subscribers, and both original and xerox copy of the
Certificate of Practicing Registration of Certified Tax Accountants of the
People's Republic of China and the Identity Card of Resident of the People's
Republic of China whereof;
(V) Presenting the notarized investment
capital subscription agreement;
(VI) Presenting the certification of
investment capital subscription;
(VII) Presenting the relevant profile
of the director candidate of the firm;
(VIII) Presenting both original
and xerox copy of the Certificate of Practicing Registration of Certified Tax
Accountants of the People's Republic of China and the Identity Card of Resident
of the People's Republic of China of other certified tax
accountants;
(IX) Presenting the valid supporting documents to title or
right of use of the firm offices;
(X) Presenting the internal management
system of the firm (draft); and
(XI) Presenting other materials required
by the competent review and approval authority.
The articles of association
(draft) of the firm shall list any and all of the following
items:
(I) the name and address of the firm;
(II) the scope of
business operation;
(III) the amount of the registered
capital;
(IV) name lists of incorporators and investment capital
subscribers;
(V) rights and responsibilities of investment capital
subscribers;
(VI) approaches and amount of subscription by investment
capital subscribers;
(VII) conditions and approaches for change in
amount of subscription by investment capital subscribers;
(VIII) the
name of the legal representative;
(IX) setup, establishment, powers, and
bylaws of the internal structure;
(X) approaches of dissolution and
liquidation of the firm; and
(XI) other items that shall be formulated
wherein.
The investment capital subscription agreement shall list any and all
of the following items:
(I) rights of the investment capital
subscribers;
(II) responsibilities of investment capital
subscribers;
(III) approaches, time limit and amount of investment
capital subscription;
(IV) conditions and approaches of change in
investment capital subscription; and
(V) other items listed subject to
requirements of the competent review and approval authority and discretion of
investment capital subscribers.
The internal management system of the firm
(draft) shall list any and all of the following systems:
(I) personnel
management system;
(II) financial management
system;
(III) practicing quality control system;
(IV) business
file management system; and
(V) other management systems formulated
subject to requirements of the competent review and approval authority and
discretion of the firm.
Processing Procedures:
(I) The
incorporators present the Application Report and other relevant supporting
materials to Shanghai Administration Center of Certified Tax
Accountants;
(II) Shanghai Administration Center of Certified Tax
Accountants will, within 20 working days upon receipt of the said Application
Report and other relevant supporting materials, complete the first review and,
in case of approval, report to Administration Center of Certified Tax
Accountants under State Administration of Taxation for final
review;
(III) Administration Center of Certified Tax Accountants under
State Administration of Taxation shall, within 20 working days upon receipt of
the reported materials, complete the final review, resolve to approve them or
not, and issue and distribute the official and written
reply;
(IV) Shanghai Administration Center of Certified Tax Accountants
will, within 10 working days upon receipt of the above official and written
reply, notify the very incorporators; and
(V) The firm approved for
incorporation shall, within 20 working days upon receipt of the above notice, go
to Shanghai Administration Center of Certified Tax Accountants for the official
and written reply to the incorporation application whereby, and complete any and
all of formalities necessary for registration whereof subject to the applicable
provisions.
Charging Standard & Basis:
Processing
Basis: Notice of State Administration of Taxation on Print and Distribution
of "Interim Rules for Incorporation, Review and Approval of Certified Tax
Accountants Firm with Limited Liabilities" (Guo Shui Fa [1999] No.
192)
Qualified Application Subject:
Establishing a certified tax
accountants firm with limited liabilities with the incorporators buying out all
shares issued shall meet any and all of prerequisites as
follows:
(I) The firm shall have more than 3 incorporators who are in
conformity with the required prerequisites;
(II) The firm shall have
more than 10 professional practitioners, including more than 5 of whom are
holders of the Certificate of Practicing Registration of the Certified Tax
Accountant of the People's Republic of China;
(III) The registered
capital of the firm shall be more than RMB 300,000;
(IV) The firm shall
have the fixed offices and necessary facilities;
(V) The firm shall
adopt a system where the director whereof shall assume the responsibilities
wherefor, be the holder of the Certificate of Practicing Registration of the
Certified Tax Accountant of the People's Republic of China, and be the legal
representative whereof;
(VI) The firm shall bear neither the words of
this trade, this industrial department or other words that easily cause
misunderstanding nor the name of the administrative region or place in the name
whereof; and
(VII) Other prerequisites provided by the competent review
and approval authority.
The incorporators who apply for incorporation of the
firm shall meet any and all of prerequisites as follows:
1. The
incorporators shall be the holders of the Certificate of Practicing Registration
of Certified Tax Accountants of the People's Republic of China;
2. The
incorporators shall have experience of more than 3 years for engaging in the
professional tax proxy business with the sound record of the professional
ethics;
3. The incorporators shall be the investment capital
subscribers;
4. The incorporators shall not be engaged in work obtaining
wages or remuneration for labor in other firms;
5. The incorporators
shall be under 65 years in age; and
6. Other prerequisites provided by
the competent review and approval authority.
The investment capital
subscribers who apply for incorporation of the firm shall meet any and all of
prerequisites as follows:
1. The investment capital subscribers shall be
the holders of the Certificate of Practicing Registration of Certified Tax
Accountants of the People's Republic of China;
2. The investment capital
subscribers shall practice in the firm, and shall not be engaged in work
obtaining wages or remuneration for labor in other firms; and
3. Other
prerequisites provided by the competent review and approval
authority.
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