Company registration in China tax

Tax Registration in China

A Chinese tax registration certificate is a legal document that is issued by the Chinese authorities. The certificate contains the legal name of the Chinese company, the type of company, the registered address, the name of the authorized representative, the registered capital, the date of establishment, the commercial term, the volume of business, and the Chinese taxpayer identification number.


China Taxpayer Identification Number (TIN)

The taxpayer identification number in China is similar to the identification number of a citizen, it is unique and unchangeable. China already combines a business license with a tax certificate into one business license and has also introduced a single social credit code that will match the tax identification number.


Registration of taxpayers of a Chinese company


Although the certificate of tax registration in China is combined with a business license, it does not specify the company’s taxpayer registration. A business that has established a WFOE in China must apply for the company’s taxpayer registration within 30 days of the issuance of the business license.


Document checklist:


Those foreign companies that want to create a WFOE in China will need the following documentation:

Taxpayer Registration Form

Passport / legal representative’s identity card

Other required documents based on a different office address;

Business license of the company

Association Charter

Confirmation letter

Certificate of approval


Types of Chinese Company Taxpayers

In general, there are only two types of company taxpayers, namely: “Small VAT Taxpayer” and “General VAT Taxpayer”. The typological criteria are the annual turnover, which varies depending on the industry classification. It is generally recommended to start with a small VAT payer during the first year and may switch to a general VAT payer if the business expands.


Electronic Tax System Agreement (ETS Agreement)

In order to promote paperless tax collection and facilitate the payment of taxes by company taxpayers, the State Administration of Taxation( SAT), the Bureau of the Ministry of Finance of China (MOF) and national banks are jointly launching an electronic tax system, abbreviated as “ETS”. When a business company is issued a license and permission to open an account, an ETS agreement must be drawn up and signed.


Tax Control disk

A tax control disk is a piece of hardware that is commonly used to record and transmit tax data between a company and the tax office. Special software must be installed on the tax control CD before invoicing.

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