In order to facilitate taxpayers' online handling of tax affairs, the list of tax affairs for “full online handling” in the taxation system of the city is hereby released in accordance with "Several Opinions of the State Administration of Taxation on Further Deepening the Reform of “Streamlining Administration, Delegating More Powers to Lower-level Governments and Society, Improving Regulation and Optimizing Services” in the Taxation System to Optimize the Taxation Environment” (SZF [2017] No. 101). You can log in the Online Tax Service Hall to have a full online handling of tax affairs in the list.
S/N |
Category of Affairs |
Name of Affairs |
Sub-item |
Service Object |
Remarks |
1 |
Administrative Permission |
Approval for invoice printing by enterprises |
|
Enterprise |
|
2 |
Approval for deferred payment of tax by taxpayers |
|
Enterprise |
| |
3 |
Approval for deferred declaration by taxpayers |
|
Enterprise |
| |
4 |
Approval for change in tax quota by taxpayers |
|
Taxpayers subject to regular fixed-amount tax collection |
| |
5 |
Approval of maximum invoicing limit of VAT special invoices (tax control system for VAT) |
|
Enterprise |
| |
6 |
Check and ratification for withholding other corporate income tax other than those withheld for actual profit |
|
Enterprise |
| |
7 |
Approval for non-resident enterprises' choice to pay corporate income tax by their main organizations and premises on an aggregated basis |
|
Enterprise |
| |
8 |
Tax Registration |
Change of registration |
Change of registration (involving changes in contents of certificates of tax registration) |
Enterprise |
|
9 |
Change of registration (without involving changes in contents of certificates of tax registration) |
Enterprise |
| ||
10 |
Change of information (three-in-one license and one license one code) |
Enterprise |
| ||
11 |
Cancellation of registration |
Cancellation of branches in the city |
Enterprise |
| |
12 |
Report on deposit account number |
|
Enterprise |
| |
13 |
Report on cross-regional tax affairs |
|
Enterprise |
| |
14 |
Registration for withholding of tax |
|
Enterprise |
| |
15 |
Signing of enterprises’ tripartite agreement |
Registration of account number to the tripartite agreement among tax authority, treasury and commercial banks |
Enterprise |
| |
16 |
Report on financial accounting system and filings of accounting software |
|
Enterprise |
| |
17 |
Registration of inspection on cross-regional tax affairs in the city |
|
Enterprise |
| |
18 |
Report on construction project |
|
Enterprise |
| |
19 |
Report on payment for construction fee of cultural undertakings |
|
Enterprise |
| |
20 |
Registration of tax sources for vehicle and vessel tax |
|
Enterprise |
| |
21 |
Collection of personal information |
Basic information form for individual income tax (Form B) |
Individual |
| |
22 |
Tax Identification |
Qualification registration for ordinary VAT taxpayers |
|
Enterprise |
|
23 |
Choice of ordinary VAT taxpayers to calculate and pay VAT by using simple methods |
|
Enterprise |
| |
24 |
Receipt of handling charges for authorized withholding, collection and levy of taxes |
|
Enterprise |
| |
25 |
Filings for export refund (exemption) of tax |
|
Enterprise |
| |
26 |
Filings for projects in non-resident contracts |
Filings for projects of contract construction or labor service for domestic organizations and individuals |
Enterprise |
| |
27 |
Invoicing |
Receipt and use of invoice |
Professional distribution of invoice |
Enterprise |
|
28 |
Receipt and use of ordinary electronic VAT invoice |
Enterprise |
| ||
29 |
Check and ratification for invoices |
Check and ratification for ordinary invoice |
Enterprise |
| |
30 |
Adjustment to check and ratification for ordinary invoice |
Enterprise |
| ||
31 |
Check and ratification for VAT invoice |
Enterprise |
| ||
32 |
Adjustment to check and ratification for VAT invoice |
Enterprise |
| ||
33 |
Special invoice-purchasing approval for receiving and purchasing invoices with amount over the limit |
Enterprise |
| ||
34 |
Verification of invoice |
Verification of VAT invoice |
Enterprise |
| |
35 |
Verification of ordinary invoice |
Enterprise |
| ||
36 |
Verification of quota invoice |
Enterprise |
| ||
37 |
Verification of ordinary VAT invoice (roll invoice) |
Enterprise |
| ||
38 |
Verification of ordinary electronic VAT invoice |
Enterprise |
| ||
39 |
Collection of stub data for VAT special invoice |
|
Enterprise |
| |
40 |
Invoice certification |
|
Enterprise |
| |
41 |
Issuance of red-letter VAT special invoice |
|
Enterprise |
| |
42 |
Realization of award-winning invoice |
|
Enterprise & individual |
| |
43 |
Declaration for Tax Payment |
VAT declaration |
Declaration of ordinary VAT taxpayers |
Enterprise |
|
44 |
Declaration for VAT withholding |
Enterprise |
| ||
45 |
Declaration of small-scale VAT taxpayers (taxpayers not subject to regular fixed-amount tax collection) |
Enterprise |
| ||
46 |
Excise declaration |
Excise declaration of taxable consumer goods for tobacco |
Enterprise |
| |
47 |
Declaration for excise payment of wholesaling cigarette |
Enterprise |
| ||
48 |
Excise declaration for alcohol |
Enterprise |
| ||
49 |
Excise declaration for refined oil production |
Enterprise |
| ||
50 |
Excise declaration for car |
Enterprise |
| ||
51 |
Excise declaration for battery |
Enterprise |
| ||
52 |
Excise declaration for paint |
Enterprise |
| ||
53 |
Excise declaration for others |
Enterprise |
| ||
54 |
Corporate income tax declaration |
Declaration of monthly (quarterly) withholding of income tax of resident enterprises (for tax collection based on auditing) |
Enterprise |
| |
55 |
Declaration of monthly (quarterly) withholding of income tax of resident enterprises (for tax collection based on assessment) |
Enterprise |
| ||
56 |
Declaration of annual tax payment of resident enterprises (for tax collection based on auditing) |
Enterprise |
| ||
57 |
Declaration of annual tax payment of resident enterprises (for tax collection based on assessment) |
Enterprise |
| ||
58 |
Declaration of annual tax payment of branches of tax payment enterprises operating in cross-region on an aggregated basis |
Enterprise |
| ||
59 |
Declaration of annual income tax payment for non-resident enterprises (for tax collection based on auditing) |
Enterprise |
| ||
60 |
Declaration of annual income tax payment of non-resident enterprises (for tax collection based on assessment) |
Enterprise |
| ||
61 |
Declaration of quarterly income tax payment of non-resident enterprises (for declaration based on facts) |
Enterprise |
| ||
62 |
Declaration of quarterly income tax payment of non-resident enterprises (for tax collection based on assessment) |
Enterprise |
| ||
63 |
Individual income tax declaration |
Return of individual income tax (for taxpayers with an annual income of over CNY 120,000) |
Individual |
| |
64 |
Self-service return of individual income tax (Form A) |
Individual |
| ||
65 |
Self-service return of individual income tax (Form B) |
Individual |
| ||
66 |
Return for income from production and operation of individual income tax (Form C) |
Individual |
| ||
67 |
Declaration of funds from processing of waste electrical and electronic products |
|
Enterprise |
| |
68 |
Declaration for construction fee of cultural undertakings |
|
Enterprise |
| |
69 |
House property tax declaration |
House property tax declaration |
Enterprise |
| |
70 |
Declaration for authorized levy and withholding of house property tax of individual housing in Shanghai |
Enterprise |
| ||
71 |
Declaration for urban and township land use tax |
|
Enterprise |
| |
72 |
Declaration for land appreciation tax |
|
Enterprise |
| |
73 |
Declaration for stamp duty |
|
Enterprise |
| |
74 |
Declaration for vehicle and vessel tax |
|
Enterprise |
| |
75 |
Declaration for resources tax |
|
Enterprise |
| |
76 |
Declaration for withholding |
Declaration for withholding and collection |
Enterprise |
| |
77 |
Declaration for withholding of corporate income tax |
Enterprise |
| ||
78 |
Declaration for withholding of individual income tax |
Enterprise |
| ||
79 |
Declaration for collection of vehicle and vessel tax |
Enterprise |
| ||
80 |
Declaration for withholding of stamp duty for securities transactions |
Enterprise |
| ||
81 |
Declaration for withholding of construction fee of cultural undertakings |
Enterprise |
| ||
82 |
Declaration for withholding of individual income tax on proceeds from transfer of restricted shares |
Enterprise |
| ||
83 |
Declaration for export refund (exemption) of tax |
|
Enterprise |
| |
84 |
Zero declaration |
Declaration of small-scale VAT taxpayers |
Enterprise |
| |
85 |
Declaration of monthly (quarterly) withholding of income tax of resident enterprises (for tax collection based on assessment) |
Enterprise |
| ||
86 |
Data submission and information collection |
Filings for cost-sharing agreement |
Enterprise |
| |
87 |
Declaration of related business dealings during the reporting year |
Enterprise |
| ||
88 |
Accounting Standards for Enterprises (General Enterprise) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
89 |
Accounting System of Industry (Transportation[Traffic]) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
90 |
Financial and Accounting System of Farmers’ Professional Cooperatives “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
91 |
Accounting System of Exploration and Design Corporations “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
92 |
Accounting System of Enterprises (Accounting Measures for Insurance and Intermediary Companies) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
93 |
Accounting Standards for Enterprises (Commercial Bank) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
94 |
Accounting Standards for Enterprises (Securities Company) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
95 |
Accounting System of Enterprises “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
96 |
Accounting Standards for Enterprises (Insurance Company) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
97 |
Accounting System of Enterprises (Accounting Measures for Guarantee Corporation) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
98 |
Accounting System of Civil Non-profit Organizations “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
99 |
Accounting System of Public Institutions “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
100 |
Accounting System of Primary and Secondary School “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
101 |
Accounting System of Institutions of Higher Learning “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
102 |
Accounting System of Hospital “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
103 |
Accounting System of Scientific Institutions “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
104 |
Accounting System of Surveying and Mapping Institutions “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
105 |
Accounting Standards for Small Enterprises “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
106 |
Accounting System of Lottery Institutions “Financial Statements” |
Enterprise |
| ||
107 |
Rural Collective Economic Organization “Financial Statements” |
Enterprise |
| ||
108 |
Accounting Standards for Small Enterprises (Pawn Company) “Financial Statements” |
Enterprise |
| ||
109 |
Accounting System of Enterprises (Accounting Measures for Civil Aviation Enterprises) “Submission of Financial Statements and Information Collection” |
Enterprise |
| ||
110 |
Data submission and information collection in the way of sharing input from immediate refund of VAT for software products upon collection |
Enterprise |
| ||
111 |
Data collection of cigarette of new grade and specification |
Enterprise |
| ||
112 |
Data collection of corporate group |
Enterprise |
| ||
113 |
Data collection of enterprises from key sources of tax under monitoring |
Enterprise |
| ||
114 |
Data collection of national tax survey |
Enterprise |
| ||
115 |
Access to Preference |
Access to preference for immediate refund of VAT upon collection |
Immediate refund of VAT for software enterprises upon collection |
Enterprise |
|
116 |
Immediate refund of VAT for arrangement of the disabled to be employed upon collection |
Enterprise |
| ||
117 |
Immediate refund of VAT for animation enterprises upon collection |
Enterprise |
| ||
118 |
Immediate refund of VAT for aircraft maintenance services upon collection |
Enterprise |
| ||
119 |
Immediate refund of VAT for pipeline transportation services upon collection |
Enterprise |
| ||
120 |
Immediate refund of VAT for photovoltaic power generation upon collection |
Enterprise |
| ||
121 |
Immediate refund of VAT for wind power generation upon collection |
Enterprise |
| ||
122 |
Immediate refund of VAT for financial leasing services of tangible personal property upon collection |
Enterprise |
| ||
123 |
Immediate refund of VAT for products and labor services involving comprehensive utilization of resources upon collection |
Enterprise |
| ||
124 |
Immediate refund of VAT for new wall materials upon collection |
Enterprise |
| ||
125 |
Access to VAT preference |
Preference of VAT exemption for self-produced agricultural products |
Enterprise |
| |
126 |
Preference of VAT exemption for fresh meat and egg products |
Enterprise |
| ||
127 |
Preference of VAT exemption for vegetables |
Enterprise |
| ||
128 |
Preference of VAT exemption for international freight forwarder services |
Enterprise |
| ||
129 |
Preference of VAT exemption for technology transfer and development |
Enterprise |
| ||
130 |
Preference of VAT exemption for farmers’ professional cooperatives |
Enterprise |
| ||
131 |
Preference of VAT exemption for agricultural means of production |
Enterprise |
| ||
132 |
Preference of VAT exemption for bonded delivery of Shanghai futures |
Enterprise |
| ||
133 |
Preference of VAT exemption for wholesale and retail of books |
Enterprise |
| ||
134 |
Preference of VAT exemption for interest income from business with financial counterparts |
Enterprise |
| ||
135 |
Preference of VAT exemption for income earned from providing household management service by housekeeping personnel in staff system of housekeeping services companies |
Enterprise |
| ||
136 |
Preference of VAT exemption for lease of public rental housing by operation and management unit of public rental housing |
Enterprise |
| ||
137 |
Preference of VAT exemption for Chinese Gold Panda coins |
Enterprise |
| ||
138 |
Preference of VAT exemption for contract-based projects of energy management |
Enterprise |
| ||
139 |
Preference of VAT exemption for premiums earned by life insurance products launched by insurance companies with maturity of more than one year |
Enterprise |
| ||
140 |
Preference of VAT exemption for feed products |
Enterprise |
| ||
141 |
Preference of VAT exemption for special items used by the disabled |
Enterprise |
| ||
142 |
Preference of VAT exemption for drip irrigation belt and pipe products |
Enterprise |
| ||
143 |
Preference of VAT exemption for film industry |
Enterprise |
| ||
144 |
Preference of VAT exemption for heat-supply enterprises |
Enterprise |
| ||
145 |
Preference of VAT exemption for gold transaction |
Enterprise |
| ||
146 |
Preference of VAT exemption for financial asset management companies |
Enterprise |
| ||
147 |
Preference of VAT exemption for imported books, newspapers and periodicals |
Enterprise |
| ||
148 |
Preference of VAT exemption for disaster-relief food |
Enterprise |
| ||
149 |
Preference of VAT exemption for anti-AIDS drugs |
Enterprise |
| ||
150 |
Preference of VAT exemption for cereals |
Enterprise |
| ||
151 |
Preference of VAT exemption for maintenance cost of rural power grid |
Enterprise |
| ||
152 |
Preference of VAT exemption for rural drinking-water safety engineering |
Enterprise |
| ||
153 |
Preference of VAT exemption for auction of goods |
Enterprise |
| ||
154 |
Preference of VAT exemption for Taiwan shipping companies engaged in direct sea or air transportation business in cross-Strait regions |
Enterprise |
| ||
155 |
Preference of VAT exemption for repair of railway wagons |
Enterprise |
| ||
156 |
Preference of VAT exemption for cultural institutions |
Enterprise |
| ||
157 |
Preference of VAT exemption for non-reimbursable assistance project |
Enterprise |
| ||
158 |
Preference of VAT exemption for fixed assets used |
Enterprise |
| ||
159 |
Preference of VAT exemption for organic fertilizer |
Enterprise |
| ||
160 |
Preference of VAT exemption for bonded delivery of crude oil and iron ore futures |
Enterprise |
| ||
161 |
Preference of VAT exemption for edible vegetable oil reserved by the government |
Enterprise |
| ||
162 |
Preference of VAT exemption for trading of diamond |
Enterprise |
| ||
163 |
Preference of VAT exemption for antique books |
Enterprise |
| ||
164 |
Preference of VAT exemption for blood bank |
Enterprise |
| ||
165 |
Preference of VAT exemption for medical and sanitary institutions |
Enterprise |
| ||
166 |
Preference of VAT exemption for public security and judicial authority |
Enterprise |
| ||
167 |
Preference of VAT exemption for contraceptive drugs and appliances |
Enterprise |
| ||
168 |
Preference of VAT exemption for childcare and education services provided by nurseries and kindergartens |
Enterprise |
| ||
169 |
Preference of VAT exemption for pension service provided by pension institutions |
Enterprise |
| ||
170 |
Preference of VAT exemption for rearing services provided by welfare institutions for the disabled |
Enterprise |
| ||
171 |
Preference of VAT exemption for marriage matchmaking services |
Enterprise |
| ||
172 |
Preference of VAT exemption for funeral services |
Enterprise |
| ||
173 |
Preference of VAT exemption for medical services provided by medical institutions |
Enterprise |
| ||
174 |
Preference of VAT exemption for educational services provided by schools engaged in academic education |
Enterprise |
| ||
175 |
Preference of VAT exemption for agricultural tractor-ploughing, irrigation and drainage, pest control, plant protection, agro-pastoral insurance and related technical training business, breeding and disease control of poultry, livestock and aquatic animals |
Enterprise |
| ||
176 |
Preference of VAT exemption for the first entrance ticket income earned from providing culture and sports services by memorial halls, museums, cultural centers, administrative organizations of cultural relics protection sites, art galleries, exhibition halls, calligraphy and painting institutes and libraries in their own premises |
Enterprise |
| ||
177 |
Preference of VAT exemption for entrance ticket income from cultural and religious activities held in temples, palaces, mosques and churches |
Enterprise |
| ||
178 |
Preference of VAT exemption for interest income from national student loans |
Enterprise |
| ||
179 |
Preference of VAT exemption for interest income from national debt and local government debt |
Enterprise |
| ||
180 |
Preference of VAT exemption for interest income from foreign exchange loans issued by financial institutions entrusted by the administration department of foreign exchange in the course of operation of national foreign exchange reserves |
Enterprise |
| ||
181 |
Preference of VAT exemption for settlement of debts by the cancelled financial institutions in the forms of goods, real estate, intangible assets, negotiable securities, notes, etc. |
Enterprise |
| ||
182 |
Preference of VAT exemption for income earned by qualified foreign institutional investors (QFIIs) entrusting domestic companies to engage in securities trading business in China |
Enterprise |
| ||
183 |
Preference of VAT exemption for income earned from buying and selling stocks and bonds by managers of securities investment funds (closed-end securities investment funds and open-end securities investment funds) through funds |
Enterprise |
| ||
184 |
Preference of VAT exemption for income earned by qualified guarantee institutions engaged in credit guarantee or re-guarantee business for middle and small-sized enterprises |
Enterprise |
| ||
185 |
Preference of VAT exemption for income of interest subsidy and subsidy for price differential granted by the central or local financial departments to national commodity supply and management unit and its subordinate enterprises for undertaking commodity supply |
Enterprise |
| ||
186 |
Preference of VAT exemption for entrance ticket income of units engaged in popularization of science and from activities held by the Party and government departments at country and above level as well as associations for science and technology for popularization of science |
Enterprise |
| ||
187 |
Preference of VAT exemption for higher, secondary and elementary schools (excluding subordinate units) organized by the government for academic education, and all income attributable to schools from setting up classes for advanced studies and training courses |
Enterprise |
| ||
188 |
Preference of VAT exemption for income earned from business activities of "modern service" and "life service" carried out by enterprises established by the government's vocational school |
Enterprise |
| ||
189 |
Preference of VAT exemption for income from issuance of welfare and sports lotteries |
Enterprise |
| ||
190 |
Preference of VAT exemption for income earned from sales of housing by the enterprises and administrative institutions at the cost price and standard price of housing reform in order to cope with the reform of the national housing system |
Enterprise |
| ||
191 |
Preference of VAT exemption for transfer of land use rights to agricultural producers for agricultural production |
Enterprise |
| ||
192 |
Preference of VAT exemption for assignment, transfer or recovery of rights to use natural resources (excluding land use rights) by the local people's government or the administrative department of natural resources above the county level |
Enterprise |
| ||
193 |
Preference of VAT exemption for qualified government funds and administrative and institutional fees charged by other units other than administrative units |
Enterprise |
| ||
194 |
Preference of VAT exemption for interest income of loans from People’s Bank of China to financial institutions |
Enterprise |
| ||
195 |
Preference of VAT exemption for placement of family members who follows with army by enterprises |
Enterprise |
| ||
196 |
Preference of VAT exemption for placement of demobilized army cadres by enterprises |
Enterprise |
| ||
197 |
Preference of VAT exemption for small and micro companies |
Enterprise |
Implementation of declaration instead of filings | ||
198 |
Access to preference of corporate income tax |
Additional deduction of wages paid for placement of the disabled and other employed persons encouraged to be placed by the country |
Enterprise |
| |
199 |
Corporate income tax exemption for income from equity investments between qualified resident enterprises such as dividends and bonus |
Enterprise |
| ||
200 |
Corporate income tax exemption for qualified enterprises engaged in production and assembly of special items used by the disabled |
Enterprise |
| ||
201 |
Tax credit proportionally imposed on investment in the purchase of special equipment used for environmental protection, energy and water saving, safety production and other purpose |
Enterprise |
| ||
202 |
Corporate income tax exemption for interest income from national debt |
Enterprise |
| ||
203 |
Corporate income tax exemption for interest income from local government bond |
Enterprise |
| ||
204 |
50% reduction of corporate income tax for interest income from corporate bonds |
Enterprise |
| ||
205 |
Corporate income tax exemption for income from the distribution of securities investment funds by investors |
Enterprise |
| ||
206 |
Corporate income tax exemption for dividends and bonuses income received by domestic resident enterprises for holding H shares in 12 consecutive months |
Enterprise |
| ||
207 |
Corporate income tax reduction for quota of enterprises supporting and promoting entrepreneurship and employment of ex-soldiers on their own initiative |
Enterprise |
| ||
208 |
Deduction of interest income and premium income of agriculture-related loans obtained by financial and insurance institutions in the calculation of taxable income |
Enterprise |
| ||
209 |
Regular corporate income tax reduction and exemption for income from carrying out qualified projects of environmental protection, energy conservation and water saving |
Enterprise |
| ||
210 |
Regular corporate income tax reduction and exemption for qualified enterprises producing key special-purpose materials and special equipment of integrated circuit |
Enterprise |
| ||
211 |
Access to preference of regular corporate income tax reduction and exemption during the transitional period |
Enterprise |
| ||
212 |
Regular corporate income tax reduction and exemption for qualified enterprises engaged in packaging and testing of integrated circuit |
Enterprise |
| ||
213 |
Reduction and exemption of quota for recruiting key groups |
Enterprise |
| ||
214 |
Deduction of income generated from producing products involving comprehensive utilization of resources in the calculation of taxable income |
Enterprise |
| ||
215 |
Corporate income tax reduction and exemption for income from carrying out projects in agriculture, forestry, animal husbandry and fishery |
Enterprise |
| ||
216 |
Regular corporate income tax reduction and exemption for income from the investment and operation of the public infrastructure projects strongly supported by the State |
Enterprise |
| ||
217 |
Regular corporate income tax reduction and exemption for income from implementation of contract-based projects of energy management by qualified energy service companies |
Enterprise |
| ||
218 |
Additional deduction of research and development costs for developing new technology, products and processes |
Enterprise |
| ||
219 |
Regular corporate income tax reduction and exemption for income from implementation of clean development mechanism projects |
Enterprise |
| ||
220 |
Deduction of taxable income for legal person and partners of venture capital enterprise with limited partnership based on a certain proportion of investment |
Enterprise |
| ||
221 |
Corporate income tax exemption for income of qualified non-profit organizations |
Enterprise |
| ||
222 |
Corporate income tax reduction and exemption for income from qualified transfer of technology |
Enterprise |
| ||
223 |
Corporate income tax imposed on high-tech enterprises to be strongly supported by the State at the reduction rate of 15% |
Enterprise |
| ||
224 |
Regular corporate income tax reduction and exemption for income generated by new high-tech enterprises established in special economic zones and Shanghai Pudong New Area |
Enterprise |
| ||
225 |
Corporate income tax exemption for enterprises transformed from commercial culture institutions |
Enterprise |
| ||
226 |
Regular corporate income tax reduction and exemption for independent development and production of animation products by animation enterprises |
Enterprise |
| ||
227 |
Corporate income tax imposed on technology-advanced service enterprises at the reduction rate of 15% |
Enterprise |
| ||
228 |
Deduction of taxable income for venture capital enterprises by a certain proportion of investment |
Enterprise |
| ||
229 |
Corporate income tax imposed on qualified small low-profit enterprises at the reduction rate of 20% (reduction of tax collection by half) |
Enterprise |
Implementation of declaration instead of filings | ||
230 |
Accelerated depreciation or amortization of fixed assets or purchase of software |
Enterprise |
Implementation of declaration instead of filings | ||
231 |
Accelerated depreciation or one-off deduction of fixed assets |
Enterprise |
Implementation of declaration instead of filings | ||
232 |
Corporate income tax exemption for transfer of stocks of QFIIs and RQFIIs |
Enterprise |
Implementation of declaration instead of filings | ||
233 |
Corporate income tax exemption for distribution of dividends prior to 2008 |
Enterprise |
Implementation of declaration instead of filings | ||
234 |
Corporate income tax exemption for income of International Financial Organizations |
Enterprise |
Implementation of declaration instead of filings | ||
235 |
Corporate income tax exemption for direct sea transportation in cross-Strait regions |
Enterprise |
Implementation of declaration instead of filings | ||
236 |
Corporate income tax exemption for direct air transportation in cross-Strait regions |
Enterprise |
Implementation of declaration instead of filings | ||
237 |
Corporate income tax exemption for transfer of A shares through Shanghai-Hong Kong Stock Connect |
Enterprise |
Implementation of declaration instead of filings | ||
238 |
Tax exemption for dividends and bonuses received by non-resident enterprises that have set up offices or places of business from resident enterprises, which are in fact related to such offices or places |
Enterprise |
Implementation of declaration instead of filings | ||
239 |
Corporate income tax exemption for interest of foreign governments |
Enterprise |
Implementation of declaration instead of filings | ||
240 |
Access to preference of land appreciation tax |
Land appreciation tax reduction and exemption for real estates to be expropriated and reclaimed by the State for the purpose of construction according to law |
Enterprise |
| |
241 |
Land appreciation tax exemption for transfer of old housing as indemnificatory housing and its appreciated value not more than 20% of the sum of deducted items |
Enterprise |
| ||
242 |
Land appreciation tax exemption for transfer of old housing as public rental housing and its appreciated value not more than 20% of the sum of deducted items |
Enterprise |
| ||
243 |
Land appreciation tax reduction and exemption for ordinary standard residences with not more than 20% of appreciated rate |
Enterprise |
| ||
244 |
Access to preference of urban and township land use tax |
Land tax exemption for construction land for transformation from shantytowns to settlement building |
Enterprise |
| |
245 |
Land tax reduction and exemption for land used by units for arrangement of the disabled to be employed |
Enterprise |
| ||
246 |
Real estates owned by a cancelled financial institution during its liquidation or received from a debtor |
Enterprise |
| ||
247 |
Land tax exemption for land used for plantation and cultivation for the purpose of harvesting and sightseeing |
Enterprise |
| ||
248 |
Land tax exemption for land used for operation of urban public transportation station and passenger station on the road |
Enterprise |
| ||
249 |
Land tax temporarily imposed on land used for underground construction at the rate of 50% |
Enterprise |
| ||
250 |
Land tax exemption for partial land used for power industry |
Enterprise |
| ||
251 |
Urban and township land use tax exemption for land used for the construction of public rental housing and land occupied after its completion of construction |
Enterprise |
| ||
252 |
Land tax exemption for land used for safety such as fire protection, anti-explosion and anti-virus |
Enterprise |
| ||
253 |
Land tax exemption for land used by non-profit scientific research institutions themselves |
Enterprise |
| ||
254 |
Land tax exemption for land used by non-profit medical, disease control, maternity and child care institutions themselves |
Enterprise |
| ||
255 |
Land tax exemption for land used by incubator itself and provided to incubating enterprises for use |
Enterprise |
| ||
256 |
Land tax exemption for land used by welfare non-profit institutions serving the elderly |
Enterprise |
| ||
257 |
Urban and township land use tax exemption for construction land used for reconstruction of settlement housing |
Enterprise |
| ||
258 |
Land tax exemption for land used for docks at port |
Enterprise |
| ||
259 |
Land tax exemption for land used for public rental housing |
Enterprise |
| ||
260 |
Land tax exemption for land exclusively used for aerospace companies |
Enterprise |
| ||
261 |
Land tax exemption for partial land used for nuclear power plants |
Enterprise |
| ||
262 |
Land tax exemption for reclaiming fields from mountain and sea and transformation of waste land |
Enterprise |
| ||
263 |
Land tax exemption for land used by technology park itself and provided to incubating enterprises for use |
Enterprise |
| ||
264 |
Land tax exemption for land used low-rent housing |
Enterprise |
| ||
265 |
Land tax exemption for land used stipulated to be used by civil aviation airport |
Enterprise |
| ||
266 |
Land tax exemption for land used for wholesale market and farmers’ markets of agricultural products |
Enterprise |
| ||
267 |
Land tax exemption for non-use of original site from relocation of enterprises |
Enterprise |
| ||
268 |
Land tax exemption for land occupied by reconstruction of the housing sold by enterprises |
Enterprise |
| ||
269 |
Land tax exemption for land used by supply business of commodity supply and management company and its immediate storeroom |
Enterprise |
| ||
270 |
Land tax exemption for land used by schools, nurseries and kindergartens themselves |
Enterprise |
| ||
271 |
Land tax exemption for land used by blood station itself |
Enterprise |
| ||
272 |
Land tax exemption for land used by profit-seeking medical institutions themselves in 3 years |
Enterprise |
| ||
273 |
Preference of urban and township land use tax for construction land used by warehouse equipment of commodities |
Enterprise |
| ||
274 |
Urban and township land use tax reduction and exemption for qualified stadiums |
Enterprise |
| ||
275 |
Access to preference of excise |
Tax exemption for energy saving and environmental protection batteries |
Enterprise |
| |
276 |
Tax exemption for energy saving and environmental protection paints |
Enterprise |
| ||
277 |
Tax exemption for production of pure biodiesel from waste animal and vegetable oil |
Enterprise |
| ||
278 |
Tax exemption for self-produced refined oil products consumed in production of refined oil production |
Enterprise |
| ||
279 |
Tax exemption for production of industrial oil from waste mineral oil |
Enterprise |
| ||
280 |
Access to preference of house property tax |
Exemption of house property tax of houses closed down for overhaul |
Enterprise |
| |
281 |
Reduction of house property tax of underground buildings |
Enterprise |
| ||
282 |
Exemption of house property tax of houses rented by housing management departments for non-business use |
Enterprise |
| ||
283 |
Exemption of house property tax of house property for self-use of non-profit scientific research institutions |
Enterprise |
| ||
284 |
Exemption of house property tax of house property for self-use of non-profit elderly service institutions |
Enterprise |
| ||
285 |
Exemption of house property tax of house property for self-use of health institutions including non-profit medical institutions, disease control institutions, maternity and child care institutions, etc. |
Enterprise |
| ||
286 |
Exemption of house property tax of house property for self-use of incubators and provided for the use of incubator enterprises |
Enterprise |
| ||
287 |
Exemption of house property tax of student apartments of higher educational institutions |
Enterprise |
| ||
288 |
Exemption of house property tax of public housing and low-rent housing leased at prices specified by the government |
Enterprise |
| ||
289 |
Exemption of house property tax of marketplace houses of industrial and commercial administrative departments |
Enterprise |
| ||
290 |
Exemption of house property tax of public rental housing |
Enterprise |
| ||
291 |
Exemption of house property tax of house property for self-use of science parks and provided for the use of incubator enterprises |
Enterprise |
| ||
292 |
Exemption of house property tax of rental income of low-rent housing |
Enterprise |
| ||
293 |
Exemption of house property tax of house property for agricultural product wholesale markets and farmers' markets |
Enterprise |
| ||
294 |
Exemption of house property tax of house property for self-use of schools, nurseries, and kindergartens |
Enterprise |
| ||
295 |
Exemption of three-year house property tax of house property for self-use of for-profit medical institutions |
Enterprise |
| ||
296 |
Exemption of house property tax of scientific research and development houses of restructured scientific and research institutions |
Enterprise |
| ||
297 |
Exemption of house property tax of house property for self-use of restructured cultural enterprises |
Enterprise |
| ||
298 |
Exemption of house property tax of house property for self-use of various hospitals established by enterprises |
Enterprise |
| ||
299 |
House property tax for housing leased by enterprises and public institutions to individuals reduced to 4% |
Enterprise |
| ||
300 |
Reduction or exemption of house property tax of sports facilities that meet relevant conditions |
Enterprise |
| ||
301 |
Access to preference of vehicle and vessel tax |
Regular reduction or exemption of vehicle and vessel tax of vehicles and vessels used for public transport, and motorcycles, three-wheel automobiles, and low-speed cargo automobiles that are owned by rural residents and mainly used in rural areas |
Enterprise |
| |
302 |
Incentive recordation of stamp duty |
Exemption of stamp duty of construction project survey and design contracts signed for construction of comfort housing in disaster-affected areas |
Enterprise |
| |
303 |
Exemption of stamp duty of documentation in a case where property owners donate property to disaster-affected areas |
Enterprise |
| ||
304 |
Exemption of stamp duty of construction project survey and design contracts signed for construction of comfort housing in disaster-affected areas |
Enterprise |
| ||
305 |
Exemption of stamp duty of property title transfer documents in a case where property owners donate property to disaster-affected areas or residents |
Enterprise |
| ||
306 |
Temporary exemption of stamp duty on individuals’ sales or purchase of housing |
Enterprise |
| ||
307 |
Exemption of stamp duty relating to low-rent housing and economically affordable housing of operation and management units of low-rent housing and economically affordable housing and stamp duty involved by lessees of low-rent housing and buyers of economically affordable housing |
Enterprise |
| ||
308 |
Exemption of stamp duty on indemnificatory housing |
Enterprise |
| ||
309 |
Exemption of stamp duty on public rental housing operation and management units’ construction and management of public rental housing and purchase of housing to be used as public rental housing |
Enterprise |
| ||
310 |
Exemption of stamp duty relating to developers’ construction of low-rent housing and economically affordable housing |
Enterprise |
| ||
311 |
Exemption of stamp duty of lease contracts signed by individuals to lease or rent housing |
Enterprise |
| ||
312 |
Exemption of stamp duty of lease agreements of both parties of public rental housing |
Enterprise |
| ||
313 |
Exemption of stamp duty on public rental housing operation and management units’ construction and management of public rental housing and purchase of housing to be used as public rental housing |
Enterprise |
| ||
314 |
Exemption of stamp duty of lease agreements of both parties of public rental housing |
Enterprise |
| ||
315 |
Exemption of stamp duty of lease contracts concluded between real estate management departments and individuals |
Enterprise |
| ||
316 |
Exemption of stamp duty of consignment bills issued for carriage of express luggage and packages by railway, highway, air, or water |
Enterprise |
| ||
317 |
Exemption of stamp duty of business books of account of Qinghai-Tibet Railway Company and units under it |
Enterprise |
| ||
318 |
Exemption of stamp duty of loan contracts signed by financial institutions and small- and micro-sized enterprises |
Enterprise |
| ||
319 |
Exemption of stamp duty in the restructuring and reorganization of enterprises |
Enterprise |
| ||
320 |
Reduction or exemption of stamp duty involved in the reform of China Railway Corporation |
Enterprise |
| ||
321 |
Exemption of stamp duty in the restructuring and reorganization of enterprises |
Enterprise |
| ||
322 |
Exemption of stamp duty in the restructuring and reorganization of enterprises |
Enterprise |
| ||
323 |
Exemption of stamp duty of all property title transfer documents and equity transfer agreements involved in the restructuring and asset integration of enterprises |
Enterprise |
| ||
324 |
Exemption of stamp duty involved in capital increased due to Unicom New Horizon Mobile Telecommunications Company Limited’s acceptance of fixed communication assets of China United Network Communications Group |
Enterprise |
| ||
325 |
Exemption of stamp duty on increased capital reserve, equity adjustment agreement, and paid-in capital converted from surplus reserve of China Mobile in 2011 |
Enterprise |
| ||
326 |
Exemption of stamp duty on trading of close-end securities investment funds |
Enterprise |
| ||
327 |
Exemption of stamp duty on equity transfer in share-trading reform |
Enterprise |
| ||
328 |
Exemption of stamp duty of discount loan contracts |
Enterprise |
| ||
329 |
Exemption of stamp duty on securities (stocks) trading in state-owned shareholders’ transfer of state-owned shares to National Council for Social Security Fund |
Enterprise |
| ||
330 |
Exemption of stamp duty in the restructuring and reorganization of enterprises |
Enterprise |
| ||
331 |
Exemption of stamp duty on securitization of credit assets |
Enterprise |
| ||
332 |
Exemption of stamp duty on securities investor protection fund |
Enterprise |
| ||
333 |
Exemption of stamp duty of interest-free or discount loan contracts |
Enterprise |
| ||
334 |
Exemption of stamp duty of property title transfer documents signed by cancelled financial institutions for receiving creditor’s rights or paying off debts |
Enterprise |
| ||
335 |
Exemption of stamp duty of contracts concluded for foreign governments or international financial organizations to provide preferential loans to Chinese government and national financial institutions |
Enterprise |
| ||
336 |
Exemption of stamp duty on assets transferred by state-owned commercial banks to financial asset management companies |
Enterprise |
| ||
337 |
Exemption of stamp duty on securities investment fund |
Enterprise |
| ||
338 |
Exemption of stamp duty on financial asset management companies’ purchase, taking on, and disposal of non-performing assets |
Enterprise |
| ||
339 |
Exemption of stamp duty of property title transfer documents for rural credit cooperatives’ acceptance of property of rural cooperative foundations |
Enterprise |
| ||
340 |
Exemption of stamp duty on disposal of the remaining non-performing assets stripped off by administrative means by China Cinda Asset Management Co., Ltd. and the China Huarong Asset Management Co., Ltd. and their branches |
Enterprise |
| ||
341 |
Exemption of stamp duty of contracts signed between peasants' specialized cooperative and its members for purchase and sale of agro-products and agricultural production materials |
Enterprise |
| ||
342 |
Exemption of stamp duty of property title transfer documents that are signed by the operation and management units of drinking water projects for obtaining the land use rights for the construction of drinking water projects and the construction project contracting contacts that are concluded with the construction units |
Enterprise |
| ||
343 |
Exemption of stamp duty of property title transfer documents that are signed by the operation and management units of drinking water projects for obtaining the land use rights for the construction of drinking water projects and the construction project contracting contacts that are concluded with the construction units |
Enterprise |
| ||
344 |
Exemption of stamp duty on asset and capital verification of rural collective economic organizations |
Enterprise |
| ||
345 |
Exemption of stamp duty of documentation in a case where property owners donate property to schools |
Enterprise |
| ||
346 |
Exemption of stamp duty of lease contracts of student apartments of higher educational institutions |
Enterprise |
| ||
347 |
Exemption of stamp duty of lease contracts of student apartments of higher educational institutions |
Enterprise |
| ||
348 |
Exemption of stamp duty of business books of account used and various contracts signed by Beijing Organising Committee for the Olympic and Paralympic Winter Games and Beijing Organising Committee for Test Events of Olympic and Paralympic Winter Games |
Enterprise |
| ||
349 |
Exemption of stamp duty on International Olympic Committee for various contracts signed by it in connection with Olympic Winter Games Beijing 2022 |
Enterprise |
| ||
350 |
Exemption of stamp duty on Chinese Olympic Committee for various contracts signed by it in connection with Olympic Winter Games Beijing 2022 |
Enterprise |
| ||
351 |
Exemption of stamp duty on income obtained by International Paralympic Committee in connection with Paralympic Winter Games Beijing 2022 |
Enterprise |
| ||
352 |
Exemption of stamp duty on income paid by installments by Beijing Organising Committee for the Olympic and Paralympic Winter Games to National Paralympic Committee for People's Republic of China |
Enterprise |
| ||
353 |
Exemption of stamp duty of documentation in a case where property owners donate property to Beijing Organising Committee for the Olympic and Paralympic Winter Games |
Enterprise |
| ||
354 |
Temporary exemption of stamp duty of subscription vouchers between distributing units, distributing units and subscribing units or individuals |
Enterprise |
| ||
355 |
Preferences for stamp duty on cultural units’ restructuring to enterprises |
Enterprise |
| ||
356 |
Exemption of stamp duty of documentation in a case where property owners donate property to the government, social welfare entities, and schools |
Enterprise |
| ||
357 |
Exemption of stamp duty of vouchers of special freight |
Enterprise |
| ||
358 |
Exemption of stamp duty of purchase and sale contracts for aircraft purchase of aircraft leasing enterprises |
Enterprise |
| ||
359 |
Exemption of stamp duty involved in the construction of Phase I Project of National Oil Reserve Bases |
Enterprise |
| ||
360 |
Reduction or exemption of stamp duty of capital account books and purchase and sale contracts of reserve companies |
Enterprise |
| ||
361 |
Exemption of stamp duty payable in the construction of Phase II Project of National Oil Reserve Bases |
Enterprise |
| ||
362 |
Reduction or exemption of stamp duty of capital account books and purchase and sale contracts of reserve companies |
Enterprise |
| ||
363 |
Exemption of stamp duty of lease contracts signed for individuals to lease or rent housing |
Enterprise |
| ||
364 |
Exemption of stamp duty of copies or written transcripts of vouchers on which stamp duty has been paid |
Enterprise |
| ||
365 |
Incentive recordation of urban maintenance and construction tax |
|
Enterprise |
Incentive recordation together with the main tax category | |
366 |
Incentive recordation of educational surcharges and local educational surcharges |
|
Enterprise |
Incentive recordation together with the main tax category | |
367 |
Certificate Handling |
Issuing of certificate on the tax declaration of Lost VAT Invoices |
|
Enterprise |
|
368 |
Confirmation of bank-tax interaction |
|
Enterprise |
| |
369 |
Issuing of lists |
Issuing of payment list of individual income tax |
Individual |
| |
370 |
Issuing of payment list of individual house property tax |
Individual |
|