Application Requirements

A withholding agent shall file and pay the tax withheld to the competent tax authority at the place where it is domiciled within 7 days of the date on which the withholding obligation occurs.

Legal Basis

1. Article 25, Paragraph 2 of the Law on Administration of Taxation of the People's Republic of China

2. Article 3, Article 37, Article 38, and Article 40 of the Enterprise Income Tax Law of the People's Republic of China

Materials Needed

Notes:

1. Taxpayers are responsible for the authenticity and legality of the materials submitted.

2. Taxpayers are required to submit paper documents when they go to the tax service hall to handle their tax affairs, or submit electronic documents according to the operation requirements of the online system if they handle their tax affairs online or through mobile terminals.

3. The submitted printed copies must state its consistency with the original copies and be signed and stamped with the company's official seal.

4. Taxpayers may use e-signatures that meet the requirements of the Electronic Signature Law of the People's Republic of China, which has the same legal effect as handwritten signatures or seals.

Service Channels

1. Tax Service Halls

"City-wide Universal Processing" services will be provided at all tax service halls except for the Third Tax Bureau of Shenzhen Municipality, the Third Tax Service Hall, Bao'an District.

2. Self-service tax terminal access is currently unavailable.

3. Online service

E-tax bureau (e-tax bureau) service is available.

Mobile terminal (tax bureau) and WeChat (tax bureau) access is currently unavailable.

Processing Authority

The competent tax authorities

Processing Time

1. Time limit for taxpayers

A withholding agent shall file and pay the tax withheld to the competent tax authority at the place where it is domiciled within 7 days of the date on which the withholding obligation occurs.

2. Time limit for tax authorities

The tax authority shall complete the procedure immediately after acceptance.

Tel.

Please refer to the tax service map for contact numbers of each tax service hall.

Processing Procedure

Processing Result

Tax authorities will give feedback on the result.

Notices for Taxpayers

1. The tax authorities provide services that require at most one visit. Taxpayers need to visit the tax authorities only once at most, provided that the submitted materials are complete and meet the legal requirements for acceptance.

2. Non-resident enterprises without establishments or places of business in China, or whose income is not effectively connected to such establishments or places within China, are subject to corporate income tax on certain types of income sourced from within the People's Republic of China. This income includes dividends, bonuses, other equity investment income, interest, rental income, royalties, income from property transfers, and other related income. The corporate income tax on these types of income is withheld at the source, with the payer of the income serving as the withholding agent.

For income obtained by non-resident enterprises in the People's Republic of China from engineering operations and labor services, the tax authorities can designate the payer of the project payment or service fee as the withholding agent.

3. If the withholding agent fails to fulfill its withholding obligations as required by law, it shall bear corresponding legal responsibilities in accordance with the relevant provisions of the tax collection and administration law.

4. After the withholding obligation arises, the withholding agent should promptly register the withheld tax payment.

5. The taxes that should be withheld and paid by the withholding agent according to Article 37 of the Corporate Income Tax Law must be deducted from the amount payable at each payment or when due. If the withholding agent fails to withhold the required amount, the competent tax authority where the withholding agent is located shall, in accordance with regulations, order the withholding agent to make up the withheld tax and hold the withholding agent accountable according to the law.

6. If the withholding agent fails to withhold as required by law or is unable to fulfill its withholding obligations, the non-resident enterprise shall declare and pay corporate income tax to the tax authority at the place where the income occurs in accordance with the regulations.

7.The withholding agent who implements source deduction may submit the contract to the tax authority in advance so that the tax authority can collect or update contract information.

Fees

Free of charge

Application Forms

The form can be downloaded from the "Tax Services" – "Download Center" – "Form Download" section of the Shenzhen Tax Service website, State Taxation Administration (specific download address) or collected from the tax service halls.

Instructions for Filling out Forms

Please see the instructions for filling out as shown in the relevant forms.