Q：
|
How do taxpayers engaged in production or operation handle tax registration?
|
A：
|
Taxpayers engaged in production or business operation shall, within 30 days from the date the business license is obtained, apply to the tax authorities for tax registration by presenting the relevant certificates and documents. The tax authorities shall handle the registration and issue the tax registration certificate on the day of receiving the application.
|
Q：
|
What should be done by taxpayers engaged in production or business operation if changes in the content of tax registration occurred?
|
A：
|
If the content of tax registration of a taxpayer engaged in production or business operation changes, it shall, within 30 days from the date when the Administrative Department for Industry and Commerce handles the change in business registration or before applying to the aforesaid authority for cancellation of registration, apply to the tax authority for change in or cancellation of tax registration by presenting relevant certificates and documents.
|
Q：
|
How do taxpayers or withholding agents handle tax declaration or submit reports on tax withheld and remitted or collected and remitted?
|
A：
|
A taxpayer or withholding agent may directly go to the tax authorities to file a tax return or submit a report on tax withheld and remitted or collected and remitted, or handle the declaration or submission matters mentioned above by mail, electronic data transmission or other means in accordance with regulations.
|
Q：
|
If a taxpayer is unable to pay tax on time due to special difficulties, can it delay the payment of tax?
|
|
A：
|
If a taxpayer is unable to pay tax on time due to special difficulties, the payment of tax may be postponed upon the approval of the state tax bureau or local tax bureau of a province, autonomous region or municipality directly under the Central Government, but the maximum period shall not exceed three months.
|
Q：
|
When a taxpayer engaged in production or business operation or a taxpayer temporarily engaged in business operation fail to complete tax registration in accordance with regulations, how should they pay taxes?
|
|
A：
|
When a taxpayer engaged in production or business operation or a taxpayer temporarily engaged in business operation fail to complete tax registration in accordance with regulations, the tax authorities shall assess the amount of tax payable and order them to make the payments. In case of non-payment made, the tax authorities may distrain commodities or goods of a value equivalent to the tax payable amount from the taxpayer. Where the tax payable is paid after the distraint, the tax authorities must immediately release the distraint and return the commodities and goods distrained; If the tax payable is still not paid after the distraint, upon the approval of the commissioner of the tax bureau (Branch Bureau) at or above the county level, the distrained commodities and goods shall be auctioned or sold off according to law, and the proceeds therefrom shall be used to offset the amount of tax payable.
|
FAQ
