FAQ about China Company Tax Registration

1) Q：

What is the time requirement for processing tax registration?

A：

To hold relevant supporting documents and submit to competent tax authority in processing tax registration within 30 days from the date of approval for businesslicense.

2) Q：

How can I process the tax registration regarding cessation of business?

A：

Taxpayer who pays tax regularly in fixed amount shall place the "Cessation of Business Application" with competent tax authority, and after approval, receive the Notice of Approval of Cessation of Business. Other taxpayers need not process application; they shall only make zero filing.

3) Q：

How can I process resumption tax registration?

A：

 Complete the "Form of Receiving Resumption Document" and return the Notice of Approval of Cessation of Business, and resume businessafter approval.

4) Q：

Does enterprise setting up of a branch companyrequire processing tax registration? Can it be applied for by a plain invoice?

A：

Yes. It need process tax registration. The companyshall also bring all of its Industrial & Commercial Business License, parent companyinformation, ID card of corporate representative of parent companyand other documents to process at tax bureau. Enterprise s with a branch of independent accountability shall report its financial statements to local tax bureau and apply for plain invoice.