The following provisions are applicable to taxpayers, withholding agents within a province-wide scope.
Submissions required for taxpayers
Taxpayers, withholding agents or local tax authorities should submit the application forms for taxation, relevant materials or certificates according to the declaration period and contents required by taxation laws and administrative regulations to the
Service Hall of Local Tax Revenue Branch as follows:
a. Unless verified and allowed for a simplified method by local tax authorities, all taxpayers should file “Tax return for business tax”, and another subsidiary form according to corresponding industry and tax items as follows:
File “Tax return for Finance and insurance business tax” if involve in finance and insurance industry; file “Tax return for transportation business tax”, “Tax return for entertainment business tax” and “Report for real estate program” if involve in transportation, entertainment, real estate sales respectively; file “Tax return for service business tax” and “Subsidiary tax return for service business tax exemption and reduction” if involve in service industry; file “Tax return for construction business tax”, “Tax return for tax payment for constructional labor service from different locations” and “Report for earnings from unit construction and installment income” if involve in construction industry.
b. Enterprises that decide taxable enterprise income based on an examination of the relevant accounts should file “Monthly(quarterly) enterprise income tax return for advance payment (applicable to enterprises using accounts examination method)” daily, and file “annual tax return for enterprise income”; Those adopting assessment method should file” Monthly(quarterly) corporate income tax return for advance payment (applicable to enterprises using assessment method)”;
c. Individuals should file “Tax return for production and operation personal income tax” or ”Tax return for personal income tax-1”;Those who earn more than 120,000RMB per year should file “Tax return for personal income tax-2”;
d. Withholding agents should file “Report for withholding payments for local tax(fees)” withholding agents of personal income tax should also file ”Subsidiary report for personal income payment”;
e. Those who declare other local taxes (funds, fees) and use assessment method or declare personal income tax according to collection rate should file “Comprehensive tax return for local tax(fees)”;
f. Financial accounting statements and relevant materials;
g. Electronic tax materials of tax-control facility;
h. Certificates for tax revenue administration of outside operations, documents that demonstrate having been taxed in remote locations;
i. Duty-paid proof filed by cross-border authorities (to obtain tax credits for taxed enterprise and individual income)
j. Tax-related contracts and agreements;
k. Notices for delayed tax payment, delayed declaration and verification, or tax deduction and exemption approval;
l. Paper documents of electronic declaration
m. Completed documents for withholding and collection, “Manual for fare settlement and report”.
Individual business that applies simplified declaration and batch tax at fixed time and fixed amount needs not to file tax returns and materials daily; however, where any of the following circumstances occurs to it, it shall fill in “Comprehensive tax return for local tax (fees)”, and declare taxation on time: business and personal income that exceeds the fixed amounts after comparing with invoice amounts or that recorded by tax-controlled facilities; income that arises from operating in places that do not collect tax according to the fixed amount using assessment method; actual business and personal income that exceeds more than 30% of the fixed amount.
Individual business that declares tax at fixed time and fixed amount should file “Monthly aggregate tax return for ×× tax for individual business paying at fixed time and fixed amount ” within 30 days before the end of year according to the actual occurring monthly business and personal income, and declare to local tax authorities. Back tax if the declaration amount exceeds the fixed amount; otherwise, remain the declared fixed amount.
In principle, for special fund(fees) forms designed and printed for the collection of fund everywhere, are regarded as documents used by collection-delegated units to check the reliability of data declared by payers, who can fill the fund(fees) in the “Comprehensive tax return for local tax (fees)” ,instead of filing special fund forms when declaring to local tax authorities.
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