China tax registration after incorporation
Tax onboarding · Invoicing · Payroll registrations
A business licence does not create a tax profile. The company still has to complete tax onboarding with the authority for its registered address, have its invoice type and quota set, sign the bank tripartite agreement and register for social insurance before it can invoice or pay a salary. Those four steps are what this page covers — and they are where new companies lose their first month of trading.
- Tax identity
- The unified social credit code on the licence; no separate tax certificate
- Statutory window
- Tax onboarding within 30 days of the licence
- Invoicing
- Invoice type and monthly quota are set by the tax authority
- VAT filings
- Monthly or quarterly, fixed at onboarding
- Corporate income tax
- Quarterly prepayment; annual settlement by 31 May
- Payroll
- Social insurance and housing fund accounts before the first salary
Deadlines and documentary requirements are set by national law and applied by the district tax office. Local practice on appointments, invoice quotas and remote handling differs by city, so confirm the sequence with the office that has jurisdiction over the registered address.
The licence is not a tax profile
Since the multi-certificate reform, a Chinese company receives one unified social credit code at registration and no longer holds a separate tax registration certificate. That does not mean the tax side is automatic. The company must still report to the tax authority with jurisdiction over its registered address — the step usually called tax onboarding (税务报到) — and have its tax categories, filing cycle and invoice entitlements confirmed in the system.
Until that record exists, the company cannot issue an invoice, cannot withhold individual income tax on a salary, and cannot sign the tripartite withholding agreement with its bank. Founders often assume the registration agent has handled it because the licence arrived; the two are separate files handled by different authorities.
The four registrations that have to line up
Tax onboarding
The company reports to the district tax office, completes real-name verification for the legal representative and finance contact, and has its tax categories and filing frequency set. Corporate income tax, VAT, stamp duty and individual income tax withholding are confirmed here.
Invoice entitlement
The invoice type (electronic general or special VAT invoices) and the monthly issuance quota are approved at onboarding. A quota set too low for the first contract is a common cause of delayed payment, and raising it later needs supporting contracts.
Bank tripartite agreement
The company, its bank and the tax authority sign an agreement allowing tax to be withheld from the corporate account. It requires the basic RMB account to be open first, which is why the bank — not the tax office — usually sets the pace.
Payroll registrations
Social insurance and the housing fund require their own employer accounts, opened before the first salary is paid. Registering late means back contributions plus late fees, and the employee’s records start with a gap.
Small-scale taxpayer or general VAT taxpayer
| Small-scale | General taxpayer | |
|---|---|---|
| Typical profile | Low turnover, few customers, simple costs | B2B suppliers, contracts with input VAT, larger turnover |
| VAT treatment | Levy rate on sales; no input credit | Output VAT less input VAT on purchases |
| Invoicing | General invoices; special VAT invoices can be issued through the authority | General and special VAT invoices from the company’s own system |
| Registration threshold | Annual sales at or below RMB 5 million | Above the threshold, or voluntary registration |
| Practical effect | Simpler filings; costs cannot be recovered as input credit | More administration; input VAT on purchases is recoverable |
Voluntary registration as a general taxpayer can usually be made before the threshold is reached, but it is hard to reverse. Decide before the first large contract, not after it is invoiced.
The first-year filing calendar
| Obligation | Cycle | Timing |
|---|---|---|
| VAT and surcharges | Monthly or quarterly | Within the filing period set at onboarding |
| Corporate income tax | Quarterly prepayment | After each quarter, with the annual settlement by 31 May |
| Individual income tax (withholding) | Monthly | On salaries paid in the previous month |
| Stamp duty | Quarterly or on occurrence | Per the contract types booked |
| Social insurance and housing fund | Monthly | On the payroll declared for the month |
| Market-regulation annual report | Annual | 1 January to 30 June for the previous year |
The calendar is fixed by the tax authority at onboarding, and a company that changes its filing cycle mid-year creates reconciliation work. Missing a filing affects the company’s tax credit rating as well as attracting a penalty.
Documents the tax office will ask for
-
Business licence — Original or electronic licence showing the unified social credit code, plus the company chop.
-
Legal representative — Passport and Chinese mobile number for real-name verification; a foreign representative may need to complete verification in person or through an authorised agent.
-
Registered address — Lease and property certificate matching the address on the licence — the tax office follows the registered address, not where the team actually works.
-
Articles and capital schedule — Articles of association and the subscribed capital timetable, which the tax record reflects.
-
Bank account — Basic account number and permit for the tripartite agreement; the account can only be opened after the licence and chops.
-
Finance contact — A named finance person or the engaged accounting firm, with their own real-name registration.
Where it slips
-
Bank first, tax second — The account opening can take weeks after the licence is issued. Everything downstream — tripartite agreement, invoicing, first payment — waits on it, so book the bank appointment as soon as the chops are ready.
-
Invoice quota set too low — The initial quota is often modest. A first contract above it means an application for an increase with contracts and bank records attached, which adds days to the first invoice.
-
Registered address in the wrong district — Tax jurisdiction follows the registered address. A virtual or shared address that cannot be verified as the tax office expects stalls onboarding, and changing it later means moving the whole tax file.
-
Payroll registered after the first salary — Social insurance cannot be backdated freely. Paying the first salary before the employer accounts exist creates arrears, late fees and a messy employee record.
-
No finance contact — A company with no named finance person and no engaged accountant receives the filing reminders but has nobody to act on them. This is the most common route to a missed filing in year one.
Frequently asked questions
Is tax registration still a separate certificate in China?
No. The company receives a unified social credit code on its business licence, and no separate tax registration certificate is issued. The obligation to report to the tax authority still exists: the company completes tax onboarding so that its tax categories, filing cycle and invoice entitlements are recorded. That record is what allows invoicing and salary withholding.
How soon after the licence must tax onboarding be done?
Within 30 days of the licence under the tax administration rules, and in practice before the company issues its first invoice or pays its first salary. The onboarding is handled by the district office for the registered address, and it needs the licence, the company chop, the legal representative’s identity documents and the registered address papers.
Do we need the bank account open first?
For tax onboarding itself, no. For the tripartite withholding agreement and for invoicing at scale, yes — the agreement is signed between the company, the bank and the tax authority, so the basic RMB account must exist. Because bank KYC often takes longer than the tax steps, the account is usually the pace-setter for the whole sequence.
Can the foreign legal representative complete this remotely?
Parts of it. Real-name verification can often be completed through the tax authority’s app with a Chinese mobile number, and an authorised agent can file on the company’s behalf. Some district offices still require the legal representative or the finance contact to appear for verification, so confirm the local rule before booking travel or appointing an agent.
What happens if a filing is missed?
A late filing attracts a penalty and, more importantly, affects the company’s tax credit rating, which is used in tenders, bank reviews and some licence applications. The remedy is to file the missing period, pay any tax and late fee, and correct the record — a clean-up is possible, but the rating history stays visible for a period.
Do you handle monthly bookkeeping and filing as well?
At setup we complete the tax onboarding, invoice entitlement, tripartite agreement and payroll registrations, and hand over a filing calendar for the first year. Ongoing bookkeeping and periodic filing depend on the entity, the volume of transactions and the city; they are scoped and quoted separately after the documents are reviewed.
Talk to an advisor
Send us the details of your case. A senior advisor will tell you which route is realistic and what it will take — before any fee is agreed.
Last updated: 2026-11-10