Examination and Approval of Election of Main Establishments or Places to Consolidate and Pay Enterprise Income Taxes by Non-resident Enterprises (Administrative Permission)

From: Shenzhen Tax Service, State Administration of Taxation


If a non-resident enterprise has two or more establishments or places in China, it may apply to the tax authorities to elect to have enterprise income taxes consolidated and paid by its main establishment or place.

If a non-resident enterprise needs to add, merge, relocate or close any of its establishments or places, or to cease the business thereof, after obtaining the abovementioned approval, the establishment or place responsible for consolidating and paying taxes should report to the tax authority at the place where it is domiciled in advance.

[Materials Required] 


Materials  Name




Application Form for Tax  Administrative Permission



Materials evidencing that the  establishment or place consolidating and paying enterprise income taxes has  managerial responsibilities for other establishment(s) or  place(s).



Materials evidencing complete  accounting books and vouchers and accurately showcasing the incomes, costs,  expenses, and gains and losses of all establishments and places.



The original of the handler's  ID card.


Presentation of original for examination.

Materials Conditionally Required

Where the  application is filed by an agent

Authorization  letter


Presentation of original for examination.

The original of the agent's  ID card


[Time Limit]

1.For Taxpayers: N/A

2.For Tax Authorities

After acceptance of materials that are complete, compliant with the legal form, and fully filled out:

(1) within 10 working days, if the enterprises applying for consolidated tax payment are situated in the same district in Shenzhen;

(2) within 10 working days, if the enterprises applying for consolidated tax payment are situated in different districts in Shenzhen; or

(3) reporting will be made to higher-level authorities within 10 working days if the enterprises applying for consolidated tax payment are situated in different cities within Guangdong, or different provinces or autonomous regions or municipalities directly under the central government.


A Tax Administrative Permission Acceptance Notice, a Decision on Approval of Tax Administrative Permission or a Decision on Disapproval of Tax Administrative Permission will be given by the tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of the materials they submit.

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3.Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the (86755)12366 tax service hotline.


Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)