Notice Concerning the "Shanghai tax system administrative licensing items open directory"

Shanghai State Tax Shanghai Local Tax Bureau
Notice Concerning the "Shanghai tax system administrative licensing items open directory"

Ref: Shanghai State Tax [2015] No. 15
Issued: Shanghai State Tax Shanghai Local Tax Bureau
Date issued: 2015-07-23

The county tax bureaus directly under the branch, PUC authority of the offices:
In order to further deepen the reform of administrative examination and approval system, standardize the administrative examination and approval, to accelerate the transformation of government functions, the practical implementation of decentralization and administrative efficiency of the job requirements, according to the <State Council on the decision to cancel the approval of non-administrative licensing matters, "State Administration of Taxation on the implementation of "notice" (tax [2015] No. total fat 74) spirit, combined with the actual city tax work, tax PUC administrative examination and approval system has been cleaned and adjusted, and the formation of the "Shanghai tax system administrative licensing items open directory" . Hereby published.
Notice is hereby given.

Shanghai State Tax Bureau
Shanghai Local Tax Bureau
July 23, 2015
Shanghai tax system administrative licensing items open catalog
No. Name of Project approval matters set based on the nature of the object for approval
1 Enterprises printing invoices examined and approved "People's Republic of China on Tax Collection and Management Law" Article 22: "VAT invoices designated by the State Administration of Taxation enterprise printing; other invoices, tax authorities in accordance with the provisions of the State Council, the governments of the provinces , autonomous regions and municipalities directly under the State administration of Taxation and local taxation bureaus printed by enterprises designated tax authorities without the preceding paragraph shall specify permitted to print invoices, "" People's Republic of China invoice management approach "Article 7:.." VAT invoices by the State Administration of Taxation to determine the enterprise printing;.. other invoices, tax authorities in accordance with the provisions of the State Council, the governments of the provinces, autonomous regions and municipalities to determine the tax authorities prohibited the printing company privately printed, forged or altered invoices "Article 8 Article: "enterprises printing invoices shall meet the following conditions :( a) obtain printing business license and business license; (b) equipment and technology level to meet the need to print invoices; (c) a sound financial system and strict quality supervision, safety management, security system. the tax authorities should be tender to determine enterprises printing invoices and invoice printing permit issued. "printing enterprises
2 taxpayers defer the payment of taxes approved license "People's Republic of China on Tax Collection and Management Law" Article 31, paragraph 2: "Taxpayers have special difficulties because it fails to pay taxes, the provinces, autonomous regions and municipalities of the State Tax Bureau, local Taxation Bureau approved, defer the tax payment, but shall not exceed three months. "taxpayers
Three pairs of taxpayer extension declaration approved license "People's Republic of China on Tax Collection and Management Law" Article 27: "the taxpayer, not the withholding tax returns on time or submit withholding, filing of the tax reports table, upon approval by the tax authorities, extend the declaration "Article 37:." taxpayer, withholding agent following the prescribed deadline for tax returns or submit withholding, filing of the tax reporting forms indeed difficulties and needs to be extended, the tax authorities shall be filed within the prescribed time limit extension request in writing, approved by the tax authorities, within the approved period of time to handle taxpayer, withholding agent due to force majeure, it can not be scheduled or submit tax returns on behalf of withheld or collected and remitted tax reporting forms, may be extended; however, the tax authorities should immediately report to tax authorities shall ascertain the facts in the case of force majeure after the elimination, be approved. "taxpayers.
Four pairs of taxpayer tax changes approved quota license "People's Republic of China Administration of Tax Collection Law Implementation Rules" Article 47: "Taxpayers take this provision of the tax authorities of tax liability method approved objection shall provide the relevant evidence, identified by the tax authorities, the adjusted tax liability. "taxpayers
5 VAT invoices (VAT tax control system) the maximum billing limit set in the license, "the State Council, the administrative examination and approval items do need to retain administrative licensing decision" (State Council Decree No. 412) Item 236 Annex: security VAT tax control system, the maximum billing limit approval, enforcing authorities: county tax authority. taxpayer
Article 128 6 pairs take other practical way to advance corporate income tax profits paid in advance other than the approved permit "People's Republic of China Enterprise Income Tax Law Implementation Regulations": "Corporate Income Tax monthly or quarterly installments, specifically approved by the tax authorities. enterprises that monthly or quarterly advance corporate income tax, corporate income tax should be paid in advance in accordance with the provisions of Article 54 of the Act in accordance with the actual monthly or quarterly profits; the actual monthly or quarterly profit that advances have difficulties, in accordance with the previous tax year the taxable income of the average amount of monthly or quarterly advance payment or prepayment by any other method approved by the tax authorities. "taxpayers
Article 51 7 non-resident companies have chosen to place its main institution CIT summary of the license. "People's Republic of China Enterprise Income Tax Law": "non-resident enterprises to obtain the second paragraph of Article III of this Act proceeds to institutions and places location of tax location. non-resident enterprises in China to set up two or more institutions, places of examination and approval by the tax authorities, it can select its main institution or establishment to pay the consolidated enterprise income tax non-resident enterprises to obtain the provisions of Article obtained pursuant to article, the seat of the tax withholding agent locations "Article 127" People's Republic of China enterprise income tax law implementation regulations ":." Article 51 of the enterprise income tax law referred to by the tax authorities for examination and approval, refers to by the agencies, the location of either the tax authority superior to the tax authorities for approval. non-resident companies with the approval of the summary payment of corporate income tax, the need for additional, merge, migrate, closed institutions, places or stop mechanism, place of business, shall first the main bodies responsible for the summary declaration by the corporate income tax, the place to the local tax authorities report; summary of key institutions need to change corporate income tax, the workplace, in accordance with the preceding paragraph shall apply for the "non-resident companies.
8 Municipality disability, lonely old people and the families of martyrs personal income tax reduction resulting labor quota license "People's Republic of China Individual Income Tax Law", "Article one of the following circumstances, the approval may be reduced personal income tax: a, disability, lonely old people and the resulting martyred; the second, due to serious natural calamities have caused heavy losses; Third, other approved financial department of the State tax cuts "taxpayers.