Tax Collection and Administration System Q&A

Tax Collection and Administration System is to strengthen the tax collection and payment behavior, ensure the state tax revenue, safeguard the legal right and interest of taxpayers and promote the social and economic development. This topic refers to rules and regulations regarding tax registration, tax registration for the starting of a business, tax registration for business change, management of accounting records and vouchers, tax report, and related answers to questions you may have.

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•  Q: What is tax registration?
•  Q: What are invoices?
•  Q: What is tax payment guaranty?
•  Q: What are tax enforcement measures? Under what circumstances may tax department take enforcement measures?
•  Q: What are the provisions in Chinese laws governing the taxpayers and the withholding agents?
•  Q: What if taxpayers or withholding agents are unable to pay taxes in time?
•  Q: What are the types of tax registration documents? How to use them?
•  Q: What are the rules governing the printing of invoices?
•  Q: What are the basic invoices?
•  Q: How do taxpayers apply for tax reductions and tax exemptions?
•  Q: How to deal with the taxes overpaid or under paid by taxpayers?
•  Q: How are taxes collect or paid?
•  Q: What if the tax returns can not be lodged on time?
•  Q: How to file a tax return by mail?
•  Q: How to make tax registration for business changes?
•  Q: What are tax guaranty measures? Under what circumstances may the tax department take tax guaranty measures?
•  Q: What are the provisions in Chinese laws governing the tax department and tax officials?
•  Q: What are the basic legislation on tax collection and administration in China?
•  Q: How to make tax registration for suspension of business or restoration of business?
•  Q: What are the rules concerning management of accounts?
•  Q: How to register for doing businesses in other jurisdictions?
•  Q: How to manage accounting records and vouchers?
•  Q: What inspections does the tax department have the right to conduct?
•  Q: How to value the property impounded and sealed up by the tax department?
•  Q: How to store invoices?
•  Q: How to purchase invoices?
•  Q: How to make tax registration for the starting of a business?
•  Q: How to make de-registration?
•  Q: How to issue invoices?
•  Q: How to inspect on invoices?
•  Q: How to file the tax report?
•  Q: How to deal with the taxpayers who need to leave China but owe taxes?
•  Q: How to deal with tax arrears?
•  Q: How to check on tax registration？
•  Q: What approaches does the tax department use to assess the amount of tax due for taxpayers?
•  Q: How does the tax department assess the amount of tax due for associated enterprises?
•  Q: How does the tax department collect taxes on the businesses without business licenses?
•  Q: What if any dispute arises between the tax department and taxpayers or withholding agents on tax payment issues?
•  Q: What are the rules concerning the different copies of invoice?
•  Q: What is the power that the customs department has?
•  Q: Under what circumstances can the tax department assess the amount of tax due for taxpayers?

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