I. Tax registration

Following the provisions stipulated by the Administration Law on Collection and Administration of Tax of PRC, the foreign-invested enterprises shall apply to the local tax authorities for tax registration against relevant documents with 30 days after the issuing of the business license. It shall also present the following documents according to the relevant stipulations: approval documents, the business license, contracts, articles of association, bank account number, legal person's identification cards, passports and other legitimate documents, as well as other documents required by the taxation authorities.

After the tax registration,' the foreign-invested enterprises shall notify the original tax registration authorities if there is any change of registration items, and make a change of registration against the relevant documents within 30 days of from the date of the change occurs.

In the case of termination of a foreign-invested enterprise by means of dissolution, bankruptcy and cancellation, etc., it shall apply to the original registration authority for cancellation of the tax registration against relevant documents, before it goes to the administration of industrial and commercial registration for it business license cancellation.

In the case of change of the tax registration authority due to the change of the foreign-invested enterprise's change of residence or business location, it shall apply to the original tax registration authority for cancellation of the original registration, and approach to the tax authority of the new destination to apply for anew registration.

II. Paying Taxes

After the tax registration, the foreign-invested enterprises shall apply to the tax authorities for the "Manual for Purchasing Receipts" with the presentation of the Tax Registration Certificate, and buy the necessary receipts. In case that the foreign-invested enterprises need to use "Special Value-added Tax Receipt'', they shall apply to the tax authorities for the verification of the statues of "General Value-added Tax Payers" and purchase the "Special Value-added Tax Receipt".

After starting operation (including trial operation), the foreign-invested enterprises shall go to the competent tax authorities for tax declaration or submission of tax withholding reports within the period stipulated by the relevant laws and provisions.

See also: Major Taxes under the existing Chinese Taxation System