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Run your business in China
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Tax Declaration
Monthly / Quarterly Tax Declaration for Corporate in China
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In the most simple language, anyone who makes an earning, (company or individual), must comply with tax filing statues and requirements. Although there are certain exemptions apply when it comes to residents or non-residents, our discussion below are generally apply to the most common type: a Chinese formed entity (if you are a corporation) or holds residency in China (if you are an individual).
Who is required to file:
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1. Taxpayers who have completed tax registration with the state tax authorities according to law, including:
1) Taxpayers who are subject to tax on all incomes;
2) Taxpayers who enjoy tax reduction or exemption for all or part of their products, items or taxes;
3) Taxpayers whose turnover of the current period has not reached the threshold or has no business income;
4) Taxpayers who pay regular and fixed amount of tax;
5) Taxpayers who shall pay enterprise income tax and other taxes to the state tax authorities;
Or,
1) Taxpayers who are subject to tax on all incomes;
2) Taxpayers who enjoy tax reduction or exemption for all or part of their products, items or taxes;
3) Taxpayers whose turnover of the current period has not reached the threshold or has no business income;
4) Taxpayers who pay regular and fixed amount of tax;
5) Taxpayers who shall pay enterprise income tax and other taxes to the state tax authorities;
Or,
2. Taxpayers who are not required to go through tax registration with the state tax authorities according to regulations, and those who should go through tax registration but have not done that; Or,
3.Withholding agents and entrusting agents as determined by the state tax authorities.
What’s required to file: the Materials
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When filing tax returns, taxpayers shall truthfully fill out tax returns and submit the following documents and materials according to different circumstances:
1. Financial and accounting statements and explanatory materials;
2. Contracts, agreements and vouchers related to tax payment;
3. Electronic tax returns with tax control devices;
4. Tax administration certificate for business activities outside and tax payment certificate in other places;
5. Relevant certification documents issued by domestic or overseas notary organizations;
6. The main contents of a taxpayer or withholding agent's tax declaration or tax withheld and collected report form shall include: tax categories, tax items, taxable projects or tax items that should be withheld and remitted or collected and remitted, tax calculation basis, deductions and standard, applicable tax rate or unit tax amount, tax refundable items and amount, the tax items and amount of deducted or exempted, the tax payable or tax items that should be withheld or collected, tax belonging to phase, deferred pay taxes, owing taxes, fine for late payment, etc.
7. When handling a tax withholding agent's report on tax withheld and remitted or collected and remitted, it shall truthfully fill out the report form on tax withheld and remitted or collected and remitted, and submit the legal certificate of tax withheld and remitted or collected and remitted as well as other relevant certificates and materials stipulated by the tax authority.
8. Other relevant documents and materials required to be submitted by tax authorities.
1. Financial and accounting statements and explanatory materials;
2. Contracts, agreements and vouchers related to tax payment;
3. Electronic tax returns with tax control devices;
4. Tax administration certificate for business activities outside and tax payment certificate in other places;
5. Relevant certification documents issued by domestic or overseas notary organizations;
6. The main contents of a taxpayer or withholding agent's tax declaration or tax withheld and collected report form shall include: tax categories, tax items, taxable projects or tax items that should be withheld and remitted or collected and remitted, tax calculation basis, deductions and standard, applicable tax rate or unit tax amount, tax refundable items and amount, the tax items and amount of deducted or exempted, the tax payable or tax items that should be withheld or collected, tax belonging to phase, deferred pay taxes, owing taxes, fine for late payment, etc.
7. When handling a tax withholding agent's report on tax withheld and remitted or collected and remitted, it shall truthfully fill out the report form on tax withheld and remitted or collected and remitted, and submit the legal certificate of tax withheld and remitted or collected and remitted as well as other relevant certificates and materials stipulated by the tax authority.
8. Other relevant documents and materials required to be submitted by tax authorities.