Opinions, knowledge and resources from China Checkup's expert contributors

China Tax Registration Certificate - An Introduction

by Matt Slater April 13, 2016

China Tax Registration Certificate - An Introduction

When doing business with a Chinese company, a China tax registration certificate may be included in the paperwork exchanged by the Chinese party.

Verifying this certificate can help you identify if the company is registered and whether or not it is actually from the Mainland.

This article provides some more background information on the China tax registration certificate and explains what information it contains, who issues it and how it is used.

What is a China Tax Registration Certificate?

This is what the certificate looks like if you have ever received a scan or photo of the original document:

Click image to view our verification service

At the top of the certificate is China’s national emblem and the text "税务登记证" which means "tax registration certificate".

What Information is Contained in a China Tax Registration Certificate?

From top to bottom the items covered on the certificate are as follows:

  • Tax Number (税字号)
  • Taxpayer Name (纳税人名称)
  • Taxpayer Number (纳税人编码)
  • Legal Representative / Responsible Person (法定代表人/负责人)
  • Address (地址)
  • Registration Type (登记注册类型)
  • Business Scope (经营范围)
  • Approval Authority (批准设立机关)
  • Issuing Tax Authority (发证税务机关)

Many of the items specified are consistent with details found on the China business license.

Who Issues a 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.

As explained in this article, 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.

Who Uses the China Tax Registration Certificate?

Anyone who engages in the production of goods and business operation is obligated by law to pay tax to their local tax authority.

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.

The China tax registration certificate is typically used in the following situations:

  • For opening a company bank account
  • Application for tax reduction, tax exemption or tax refunds
  • To receive and purchase tax invoices
  • When dealing with the suspension and discontinuation of business
  • Other related tax issues

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.

Note that use of the China tax registration certificate has recently decreased following the introduction of a new 18-digit Chinese business registration number. The new China business license certificate combines information from the tax registration certificate leading to it becoming obsolete.

How to Verify a China Tax Registration Certificate?

If a Chinese company has provided you with a copy of their tax registration certificate, it is always a sensible precaution to verify that it is genuine – adjusted or “photoshopped” documents are common.

China Checkup offers verification of this certificate, click the service page to view our service.

Our Other Introductions




Matt Slater
Matt Slater

Author

Hi there, I'm a British-Australian Engineer and Entrepreneur, based in Brisbane, Australia.

Frustrated by the scarcity of concise, high-quality and timely information about Chinese companies, I founded China Checkup whilst living in Shanghai in 2013.
My team are proud that China Checkup's company verification reports have now helped thousands of clients from all corners of the world to do business in China safely.

Connect with me:
info@chinacheckup.com | LinkedIn profile

 


Related Articles

China ISO/TS 16949 Certificate - An Introduction
China ISO/TS 16949 Certificate - An Introduction

For Chinese automotive suppliers, holding a China ISO/TS 16949 certificate is usually a prerequisite for making overseas sales, at least when working with leading automobile manufacturers. The industry places much emphasis on possessing the certif...

China ISO 14001 Certificate - An Introduction
China ISO 14001 Certificate - An Introduction

In certain industries with tight environmental demands, possessing a China ISO 14001 certificate may be an essential requirement for Chinese companies. Holding this certificate indicates that the company’s environmental management system has been ...

China ISO 9001 Certificate - An Introduction
China ISO 9001 Certificate - An Introduction

The China ISO 9001 certificate is a commonly received document when dealing with Chinese companies, which if verified, indicates that the organisation’s quality management system has been certified. With more certifications in China than any other...



Also in Safer, Better Business in China

Alibaba Ecommerce Platforms - An Overview
Alibaba Ecommerce Platforms - An Overview

by Matt Slater July 18, 2017

Apart from the ubiquitous sourcing b2b platform alibaba.com, do you know any of the other Alibaba ecommerce platforms?

This article gives an overview of the Alibaba ecommerce platforms, most of which are aimed squarely at China's domestic market - notably the country's largest online marketplace Taobao.

Continue Reading

6 Data Sources for China Market Research
6 Data Sources for China Market Research

by Matt Slater July 11, 2017

Conducting China market research can be very challenging for foreign companies, due to the shortage of reliable information available in the English language.

From researching many topics for our articles, we have however found some websites which we go back to time and again, and decided it would be a good idea to share these with our readers.

Continue Reading

China Laboratory Accreditation Certificate - An Introduction
China Laboratory Accreditation Certificate - An Introduction

by Matt Slater March 09, 2017

Although many factory's have their own laboratories, few of these are independently certified so requesting testing by external testing body is a wise move in many circumstances.

These testing bodies should be accredited and you can make sure of this by requesting a copy of their China laboratory accreditation certificate.

Continue Reading