In accordance with the requirements of the law on tax collection and administration, taxpayer engaged in production or business operations in China and other taxpayers shall register with tax authorities as required. In other words, Sino-foreign cooperative enterprises, wholly foreign-owned enterprises and foreign individuals, as long as engaging in taxable activities such as producing and operating in China, generally shall register with the tax.
Procedures to applying for tax registration: 1) the taxpayer engaged in production or business operations shall apply for tax registration to tax management authorities where they operate or pay tax within 30 days from the date of business license; 2) The tax authority shall audit and issue a tax registration certificate within 30 days from the date of receiving the declaration. For foreign-invested enterprises, foreign-invested enterprises and foreign enterprises branches, the tax authority shall issue the certificate of tax registration of foreign-funded enterprise and its copy, the certificate of tax registration of foreign enterprises and its copy, the certificate of tax registration of branches of enterprises with foreign investment and its copy respectively.
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