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Appendix 1: List of Tax Affairs for “Full Online Handling”

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  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 Peoples 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 Limiteds 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 creditors 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

 

 

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