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. Presenting any and all of the relevant financial
and accounting statements as well as the notes whereof
respectively;
2. Presenting any and all of contracts and agreements
related to the tax payment;
3. Presenting any and all of the relevant
supporting documents for taxation administration of the outgoing business
operation activities;
4. Presenting any and all of the relevant
supporting documents issued by the domestic or overseas notarial institutions;
and
5. Presenting any and all of other relevant certifications and
materials required by the competent taxation authority.
Processing
Procedures:
(I) Any and all of taxpayers and/or withholding obligors
shall, prior to the declaration deadline determined by the competent taxation
authority, go whereto for completing any and all of formalities necessary for
tax declaration or presenting statements of proxy withholding and payment or
proxy collection and payment, and for presenting the tax declaration
forms.
(II) The taxpayer shall, upon tax declaration, fill in the tax
declaration form according to facts and, subject to different cases, optionally
present one, some or all of the relevant certifications and materials as
follows:
1. the relevant financial and accounting statements as well as
the notes whereof respectively;
2. contracts and agreements related to
the tax payment;
3. the relevant supporting documents for taxation
administration of the outgoing business operation activities;
4. the
relevant supporting documents issued by the domestic or overseas notarial
institutions; and
5. other relevant certifications and materials
required by the competent taxation authority.
(III) The withholding
obligator shall, upon making the report of proxy
deduction-payment/collection-payment, fill in the form wherein according to
facts, and present the lawful voucher for such proxy
deduction-payment/collection-payment of taxes and other relevant certifications
and materials required by the competent taxation authority.
(IV) The
competent taxation authority shall be responsible for acceptance of review of
the data articulation of any and all of the presented tax declaration forms,
reports of proxy deduction-payment/collection-payment, and forms attached
whereto.
In case the taxpayer or the withholding obligator makes tax
declaration subject to the applicable provisions prior to the declaration
deadline determined by the competent taxation authority, the competent taxation
authority shall accept such declaration, conduct the first review whereof, issue
the tax payment voucher for the taxable amount declared by the taxpayer or the
withholding obligator, reserve the right of ex post taxation inspection, and, in
case of declaration not following the applicable provisions, point out the
misconducts with requirement for re-declaration.
The taxpayer or the
withholding obligator shall, in case of incapability of making tax declaration
or presenting the report of proxy deduction-payment/collection-payment within
the provided duration, apply in writing for extension of the declaration period
to the competent taxation authority which shall, upon review, resolve to approve
such extension application or not.
(V) The taxpayer or the withholding
obligator may either go to the competent taxation authority directly to make tax
declaration or present the report of proxy deduction-payment/collection-payment
or do so by mail, fax or other form subject to the applicable
provisions.
(VI) The taxpayer or the withholding obligator may, in case
of incapability of making tax declaration or presenting the report of proxy
deduction-payment/collection-payment within the provided duration and upon
verification and approval by the competent taxation authority, be granted to do
so in a grace period.
The taxpayer or the withholding obligator shall, in
case the application for making tax declaration or presenting the report of
proxy deduction-payment/collection-payment within a grace period is approved,
prepay taxes as per the amount of taxes actually paid in the previous term or
the amount of taxes verified by the competent taxation authority within the
taxable term, and settle the taxes payable within the approved grace
period.
Qualified Application Subject: Any and all of corporate entities
and individuals subject to obligations to pay tax according to provisions of the
applicable laws and administrative regulations shall be the
taxpayers.
Any and all of corporate entities and individuals subject to
obligations of proxy deduction-payment/collection-payment according to
provisions of the applicable laws and administrative regulations shall be the
withholding obligators. |
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