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Self-filing of Corporate Income Tax by Non-resident Enterprises
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

[Description]

A non-resident enterprise falling into either of the following two categories may conduct self-filing with tax authorities after filling out a Report Form for Corporate Income Tax Withholding of the People's Republic of China where its withholding obligor fails to or cannot withhold corporate income tax:

(1) an enterprise without any establishment or place in China but obtaining income derived from China; or

(2) an enterprise with an establishment or place in China but income it obtains has no actual connection with such establishment or place.

[Materials Required]

No.

Materials Name

Quantity

Remarks

1

Report Form for Corporate Income Tax Withholding of the People's Republic of China

2

2

Other relevant materials required by tax authorities

[Filing Method]

1.Taxpayer Service Halls

Applicable to all halls in Shenzhen: Yes (√) No ( )

2. Online Services

E-tax bureau: Yes ( ) No (√)

Mobile terminal (tax bureau): Yes ( ) No (√)

WeChat (tax bureau): Yes ( ) No (√)

[Time Limit]

1.For Taxpayers

Prior to the due date specified by the tax authorities.

2.For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.

[Result]

Results will be given by the tax authorities.

[Notice to Taxpayers]

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

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3.A non-resident enterprise shall conduct self-filing with the tax authority at the place which give rise to its income if its withholding obligor fails to or cannot withhold corporate income tax.

4.If a non-resident enterprise fails to file and pay tax as required, a competent tax authority may order payment prior to a due date. The non-resident enterprise in question should file and pay the tax prior to the due date specified by the competent tax authority. Self-filing and payment of the tax prior to the due date ordered by the competent tax authority will still be deemed as tax payment on schedule.

5. Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755)12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)