China tax registration certificate may be included in the paperwork exchanged by the Chinese party when doing business with a Chinese company. China companies are required to apply for this certificate within 30 days after receiving their Business License. However, some parties such as government offices, individuals and mobile vendors are excluded. Verifying this certificate can help you identify if the company is registered and whether or not it is actually from the Mainland.
Information Contained in a China Tax Registration Certificate
From top to bottom the items covered on the certificate are as follows:
Tax Number;
Taxpayer Name;
Taxpayer Number;
Legal Representative / Responsible Person;
Address;
Registration Type;
Business Scope;
Approval Authority;
Issuing Tax Authority;
Many of the items specified are consistent with details found on the China business license.
Issuance Authority of China Tax Registration Certificate
In China, there are two separate tax systems responsible for different tax collection scopes: the state tax bureau system and the local tax bureau system. The certificate is issued to Mainland Chinese companies through their local tax authority under one of the systems at provincial/municipal/county/below levels.
The authorities under the state system are called the Offices of SAT (State Administration of Taxation) and administered by State Administration of Taxation directly, while others are called Local Taxation Bureaus which are under the administration of both related tax departments and local governments. They usually operate separately and companies only need to choose one for their tax registration certificate. If a company’s tax collection scopes involves both systems, stamps of authorities in both systems will be shown on this one certificate.
Renewal of China Tax Registration Certificates
There is no exact expiry date on the certificate, but it keeps consistent with that on the business license. If there is any changes to a company’s registration, the company should renew their tax registration certificate accordingly. Required materials are as follows:
(1) the original and duplicate of the original tax registration certificates;
(2) business licenses, certificates of institutions or certificates of public organizations and other documents, certificates or credentials approving the establishments of the units;
(3) the national uniform code certificates and IC cards issued by technical supervision departments;
(4) the ID documents or certificates of the legal representatives or the officer in charge and the chief financial officer, as well as the tax accountant;
(5) the ID documents of the owners, partners, chief financial officer, tax accountant and employees of individual industrial and commercial entities;
(6) verifying documents and certificates of the bank of the basic account, the bank of the special tax account and other registering banks;
(7) capital verification reports or other certificates of fund sources;
(8) relevant contracts, articles of association and agreements;
(9) approval documents of competent higher authorities;
(10) other documents, certificates and materials required by competent the tax authority.
Contact Us
If you have further inquires, please do not hesitate to contact Tannet at anytime, anywhere by simply visiting Tannet’s website english.tannet-group.com, or calling Hong Kong hotline at 852-27826888 or China hotline at 86-755-82143422, or emailing to tannet-solution@hotmail.com. You are also welcome to visit our office situated in 16/F, Taiyangdao Bldg 2020,Dongmen Rd South, Luohu , Shenzhen, China.
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