·Notification of Changes to Taxation Matters

·Notification of Changes to Taxation Matters

1. Documents required for change of the Name of Taxpayer
A、Documents submitted to Municipal Authorities:
(1)  Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2)  Photocopy of Organization Code Certificate；
(3)  Photocopy of Letter of Approval, if it is a Foreign Invested enterprise.；
(4)  Photocopy of Tax Registration Certificate of Parent enterprise, if the name of its subsidiary is changed；
(5)  Original of Old Tax Registration Certificate；
(6)  Registration Form for Changes in Taxation Affairs, with official stamp/seal
B、Documents submitted to District Authorities:
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities
1. 《Invoice Utility and Printing Records》；2. Solution(s) passed by the Shareholders Meeting

2. Documents required for change of Legal Person or Person-in-charge
A、Documents submitted to Municipal Authorities:
(1) Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2) Photocopy of Identification Documents (including Identity Card, Passport, Entry Permit to Hong Kong, Macau and Taiwan) of Legal Representative or Person-in-Charge.；
(3) Original of Tax Registration Certificate；
(4) Registration Form for Changes in Taxation Affairs, with official stamp/seal；
(5) Other documents required by the taxation authorities  a. Minutes for Appointment Meeting(s)
B、Documents submitted to District Authorities:
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities
1. 《Invoice Utility and Printing Records》；2. Solution(s) passed by the Shareholders Meeting

3.  Documents required for the Change of Business Address:
A、Documents submitted to Municipal Authorities:
(1)  Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2)  Photocopy of Organization Code Certificate；
(3)  Photocopy of Certificate of Property Rights of Premises at the Address of Establishment OR of Production and Business, OR original of Certificate of Lease (if under Lease, photocopy of Certification of Property Rights of that Premises and Photocopy of Invoice for the Lease shall be submitted)；
(4) Photocopy of Letter of Approval, if it is a Foreign Invested enterprise；
(5) Original of Old Tax Registration Certificate（applicable when the Address of Establishment is changed）
(6) Registration Form for Changes in Taxation Affairs, with official stamp/seal
(7) Other relevant documents required by Taxation Authorities:
a. Minutes for Appointment Meeting(s)；b. Survey Form for Taxpayers’ places of Establishment and Production
B. Documents submitted to District Authorities；
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities
1. 《Invoice Utility and Printing Records》；2. Solution(s) passed by the Shareholders Meeting

4. Documents required for Change of Business Operation Period OR Validity Period :
A、Documents submitted to Municipal Authorities:
(1) Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2) Original of Old Tax Registration Certificate；
(3) Registration Form for Changes in Taxation Affairs, with official stamp/seal。
B、Documents submitted to District Authorities:
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities
1. Solution(s) passed by the Shareholders Meeting

5. Documents required for the Changes of Registered Capital
A、Documents submitted to Municipal Authorities:
(1) Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2) Photocopy of Tax Registration Certificate of Investor(s) (applicable when shareholder(s) is/are changed) ;
(3) Photocopy of Investment Verification Report OR Photocopy of Prompt Note for Property Rights (Private enterprises can provide photocopy of Agreement of Share Transfer)；
(4) Photocopy of Letter of Approval, if it is a Foreign Invested enterprise；
(5) Original of Old Tax Registration Certificate；
(6) Registration Form for Changes in Taxation Affairs, with official stamp/seal
B、Documents submitted to District Authorities:
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities

6. Documents required for Change of Type of Enterprise
A、Documents submitted to Municipal Authorities:
(1) Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2) Photocopy of Tax Registration Certificate of Investor(s)；
(3) Photocopy of Investment Verification Report （Photocopy of Letter of Approval, if it is a Foreign Invested enterprise）；
(4) Original of Old Tax Registration Certificate；
(5) Registration Form for Changes in Taxation Affairs, with official stamp/seal。
B、Documents submitted to District Authorities:
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities

7. Documents required for Changes of Mode of Operation OR Business Scopes:
A、Documents submitted to Municipal Authorities:
(1) Photocopy of Business License OR Registration Certificate OR other documents for establishment；
(2) Original of Old Tax Registration Certificate；
(3) Registration Form for Changes in Taxation Affairs, with official stamp/seal.
Documents submitted to District Authorities:
(1) All the documents submitted to Municipal Authorities.
(2) Further documents required by District Authorities

8.  Important Notes for Initial Purchase of Invoices after Registration of New Enterprises:
(1)  Upon the initial collection of invoices for new enterprises, it is required that the corporate legal representative (with his/her Identity Card), qualified accountant(s) (with “Work permit for qualified accountants”)  together with the personnel in charge of taxation affairs shall be present. Taxation Special Officer will meet and brief the people from the corporation about tax payment, safekeeping and usage of Invoices and declaration of tax payable, etc.

(2) Documents brought along for initial collection of invoices
1) 《Invoice Utility and Printing Records》
2)  Transcript of Tax Registration Certificate
3)  Registration Form of Taxation Affairs
4)  “Solutions for Administrative Permission for Tax Grant” for collection of Invoices (1 set)
5)  Contact Card of the Tax Official (in Person)
6)  Corporate stamp / seal
(3)  Payment for Stamp Duties (Please proceed to Shanghai Jiading Taxation Consultant, Yecheng Branch:No. 248, Fuyun Rd, Jiading)

(4) Other information:
1)  For invoices for small-sized new corporate taxpayers,  only one (1) booklet of Business Retail Invoices will be ratified for issue with effect from 1 December 2005. For the taxpayers who unavoidably requires Standard Invoice for Commercial Enterprises during actual business activities, application must be made in writing by the corporation, together with photocopy of Identity Card of Corporate Legal Representative and Certificate of Temporary Stay for the persons from other provinces, and Original and Photocopy of Agreement for lease of premises for operational activities, Certificate of Property Rights, Payment vouchers of rentals, Purchase Invoices, and Purchase and Sales Contracts. One (1) booklet of Standard Invoice for Commercial Enterprises will be issued upon approval. In case of more than one booklet required, approval shall be sought from higher authorities.
2、For the taxpayers requiring Standard Invoice for Construction and Installation Enterprises, Certificate of Construction and Installation Enterprises Qualification shall be provided accordingly (except Equipment Installation enterprises), otherwise, Standard Invoice for Service Industry shall be provided regardless.   
3、For small-sized corporate taxpayers who require Special Invoice for Value-added Tax, Photocopy of Taxpayer Qualification Certificate of the Purchasing party, Original and Photocopy of Purchase Invoices, Payment Vouchers and Purchase and Sales Contract,  and Tax Registration Certificate and Business License of the corporation shall be submitted or provided for verification. The Invoice will be issued upon approval.

9.  Application for the Contact Card of Tax Official
(1)  Documents required:
1) 1 photocopy of Identity Card of Tax Official；
2) 1 piece of 1-inch photograph of Tax Official；
3) Corporate Stamp / Seal；
4) 1 copy of Letter of Authorization by Corporate Legal Representative (applicable when old enterprises apply)；
5) 1 photocopy of Tax Registration Certificate and National Tax (applicable when old enterprises apply)
(2) Business Venue and Hour：
Shanghai Jiading Taxation Consultant, Yecheng Branch (No. 248, Fuyun Rd, Jiading)
8:30 am - 4:00 pm, Monday to Friday
Enquiry Hotline: 59163482 Miss Gu

10. Procedures for Purchase and Collection of Invoice:
(1) Documents required:
1)  Work Permit for Invoice Management of the Person-in-charge；
2)  Invoice Utility and Printing Records；
3)  Application and Verification Form for New Issue of Invoices and Used Invoices (With corporate stamp/seal)；
4) Old Invoices used (Including the invoices verified with taxes paid)；
5) For purchasing special invoices for tax controls with anti-counterfeit functions, IC Card and Work Permit for tax controls with anti-counterfeit functions and list of counterfoils of used special invoice for value-added tax.
6) Stamp Duties paid, applicable for new enterprises. (Stamp Duties are levied for 0.05% of Registered Capital, and RMB 5 each for 1 account book and 1 Business License )；
7) New corporate taxpayer shall bring the Rebate and Deduction portion of invoices from the 2nd collection and afterwards, within the first 3 months；
8) Corporations under training shall prepay 4% of invoice value for value-added tax at the 2nd purchasing of the invoices for value-added tax.   （Purchase with the tax invoices officially stamped by a Bank）

(2) Business Venue and Hour：
Yecheng Branch (No. 912, Fuyun Rd, Ground Floor)
8:30 am - 4:00 pm, Monday to Friday
Note:  Services are not provide on the afternoon of the last working day of each month
If any change is made to the abovementioned, new provisions shall apply.

11.  Procedures for Declarations of Tax Payable
(1) Invoice Utility and Printing Records；
(2) Financial Statement (1 set) for the month of declaration (Balance Sheet, Profit and Loss Statement, Statement of Tax Payable in details)；
(3) Declaration Form and Schedules for the month of declaration (in triplicate)
(4) Consolidated list of special invoices for value-added tax for the month of declaration (in triplicate) and Full list of counterfoils (in duplicate), and IC card OR Floppy Disks；
(5) Full list of all the normal invoices collected and their counterfoils (one copy)；
(6) Rebate and Deduction portion of Special Invoice for Value-added Tax and its full list (one copy), and “Application Form for Certification of Special Invoice for Value-added Tax” (one copy), for the month of declaration；
(7) Original, photocopy and full list for each of “Custom tax clearance vouchers, transportation invoices, invoices for scrap and old materials, agricultural products purchase vouchers” for deduction and Floppy Disk storing the said information, for the month of declaration.
(8) Original, photocopy and full list for each of vouchers for deduction of tax payable or turnover, e.g. Transportation invoices of Transport enterprises, Advertisement invoices of Advertising enterprises, used for deduction of tax payable.
(9) Declaration Form and Consolidated Statement for Personal Income Tax (in duplicate) and Floppy Disk storing the said information, for the month of declaration.
(10)  Photocopy of Tax invoices for Prepaid Value-added tax by normal taxpayer under training.