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
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 alteration 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 alteration 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 go to
the competent taxation authority or the office of tax registration acceptance
whereof for the Application Form for Alteration of Tax Registration and fill in
it according to the applicable provisions.
(III) The taxpayer shall
present the completed Application Form for Alteration of Tax Registration to the
competent taxation authority or the office of tax registration acceptance
whereof with the relevant certifications, supporting documents and materials
follows:
1. In case the contents of the certificate of tax registration
are involved in any alteration of tax registration, the taxpayer shall, within
thirty days upon the date where the required alteration is completed by the
competent administration of industry and commerce or, in no need of the required
alteration wherein, approved or announced by the relevant competent authority,
present the following certifications, supporting documents and materials to the
original competent taxation authority for application for alteration of tax
registration:
(1) the business license or other practicing approval
certification;
(2) the resolution on alteration of registration contents
by the taxpayer and other similar supporting documents;
(3) the original
and copy of the certificate of tax registration issued by the competent taxation
authority; and
(4) other relevant certifications, supporting documents
and materials required by the competent taxation authority.
2. In case
the contents of the certificate of tax registration are not involved in any
alteration of tax registration, the taxpayer shall, within thirty days upon the
date where the required alteration is completed by the competent administration
of industry and commerce or, in no need of the required alteration wherein,
approved or announced by the relevant competent authority approved or announced
by the relevant competent authority, present the following certifications,
supporting documents and materials to the original competent taxation authority
for application for alteration of tax registration:
(1) the business
license or other practicing approval certification;
(2) the resolution
on alteration of registration contents by the taxpayer and other similar
supporting documents; and
(3) other relevant certifications, supporting
documents and materials required by the competent taxation
authority.
3. The common taxpayer of value-added tax shall, in case of
any alteration of tax registration due to revocation of qualification whereof,
present the certifications, supporting documents and materials as
follows:
(1) the original of the letter of approval holding the
applicant as the common taxpayer of value-added tax;
(2) the original
and copy of the certificate of tax registration issued by the competent taxation
authority; and
(3) 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 original competent taxation authority will,
within 3 working days upon receipt of the Application Form for Cancellation of
Tax Registration with the above certifications, supporting documents and
materials presented by the taxpayer following completion of verification
whereof, take over the original and copy of the original certificate of tax
registration, the Application Form for Cancellation of Tax Registration, any and
all of the remaining blank invoices, and other taxation instruments and vouchers
from the taxpayer, and, in case the taxpayer is applying for transfer of
taxation control within the municipal domain, simultaneously issue the Notice of
Transfer of Taxpayer.
(IV) The competent taxation authority will review
any and all of certifications, supporting documents, materials and the
Application Form for Alteration of Tax Registration presented by the taxpayer,
and, in case of involving any alteration in contents of the certificate of tax
registration, take back the original certificate of tax registration from, issue
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 30 per set of the certificate of the state tax registration
and the certificate of the local tax registration respectively in case of any
alteration.
(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 competent taxation authority or the tax registration center
whereof shall, within thirty days upon acceptance of application for alteration
by the taxpayer, complete review whereof, and resolve to make and issue the new
certificate of tax registration subject to the different cases from time to
time.
Qualified Application Subject: In case the contents of the
certificate of tax registration are involved in any alteration of tax
registration, the taxpayer shall, within thirty days upon the date where the
required alteration is completed by the competent administration of industry and
commerce or, in no need of the required alteration wherein, approved or
announced by the relevant competent authority, present the relevant
certifications and supporting documents to the original competent taxation
authority for application for alteration of tax registration. |
|
