Processing Authority:
Application
Formalities:
(I) Presenting the Application Report of Incorporation of
Certified Tax Accountants Firm under Partnership;
(II) Presenting the
notarized partnership agreement;
(III) Presenting the curriculum vitas
of partners, 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 articles of association of the firm
(draft);
(V) Presenting the valid supporting documents of partners'
contribution and personal properties;
(VI) 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;
(VII) Presenting the valid supporting documents to title or
right of use of the firm offices;
(VIII) Presenting the internal
management system of the firm (draft); and
(IX) Presenting other
materials required by the competent review and approval authority.
The
partnership agreement shall list any and all of the following
items:
1. the name and address of the firm;
2. the name list of
partners and addresses whereof;
3. approaches, time limit and amount of
investment capital subscription by partners;
4. approaches of profits
allocation and share of losses;
5. execution of the affairs of the
firm;
6. terms and conditions as well as procedures for participation
and exit of partners;
7. approaches for dissolution and liquidation of
the firm; and
8. liabilities for breach of the agreement.
Processing
Procedures:
(I) The partners 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 partners; 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.
Qualified Application Subject:
Establishing a
certified tax accountants firm under partnership with the partners buying out
all shares issued shall meet any and all of prerequisites as
follows:
(I) The firm shall have more than 2 partners who are in
conformity with the required prerequisites and can assume any and all of
unlimited liabilities subject to the applicable law;
(II) The firm shall
have more than 3 professional practitioners who are holders of the Certificate
of Practicing Registration of the Certified Tax Accountant of the People's
Republic of China;
(III) The firm shall have the fixed offices and
necessary facilities;
(IV) The operating fund of the firm shall be more
than RMB 100,000; and
(V) Other prerequisites provided by the competent
review and approval authority.
The partners who apply for incorporation of
the firm shall meet any and all of prerequisites as follows:
1. The
partners shall have the complete civil capacities;
2. The partners shall
be the holders of the Certificate of Practicing Registration of Certified Tax
Accountants of the People's Republic of China;
3. The partners shall
have experience of more than 3 years for engaging in the professional tax proxy
business with the sound record of the professional ethics;
4. The
partners shall not be engaged in work obtaining wages or remuneration for labor
in other firms;
5. The partners shall be under 65 years in age;
and
6. Other prerequisites provided by the competent review and approval
authority. |
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