Não surprisingly, fechar-se abaixo um escritório representativo em China é processo muito mais complicado do que seu estabelecimento, especialmente quando seu escritório representativo emprega muitos da equipe de funcionários e expends uma soma grande do dinheiro. Pode ser um processo intolerably longo se não segurado em uma maneira apropriada. Geralmente, faz exame de diversos meses para fechar abaixo um representante, ou pode fazer exame para sempre. O primeiro e a etapa a mais crítica a fazer exame também é afastamento do imposto. Você está indo ser no problema grande se você não puder provar que você não evading o imposto. O departamento do imposto é exceedingly sério sobre ele. Primeiramente, você necessita contatar o oficial de rendimento, que foi designado para controlar casos do taxation do seu escritório do representante no processo do estabelecimento de seu escritório do representante. Um formulário do cancelamento ser-lhe-á emitido do oficial de rendimento.

Você deve encher para fora o formulário, assim que o departamento do imposto saberá sua história do pagamento do imposto. Há uns pares dos originais necessita ser submetido: Uma definição da placa ao fechamento do escritório representativo com o presidente da placa assinatura dos diretores' e selo da companhia prendendo junto com o formulário de aplicação do cancelamento assinado pelo representante principal do escritório do representante deve ser submetida ao departamento do imposto. Uma aplicação do cancelamento inclui geralmente:

1. Época e número registado da aprovaçã0 do estabelecimento do escritório
2. A situação operacional após o estabelecimento
3. Reasons and causes of the office cancellation

Registration certificate (like business license of a company) and cancellation of tax registration certificate (original and copy) should also be provided at the same time.

This is easy stuff to handle. The toughest and most time-consuming part is the tax audit report made by local CPA (Certified Public Accountant).

Below documents needs to be give to the CPA:
1. Photocopy of the receipts of the representative office’s tax return and the staff’s personal income tax return

Note that: foreign staff’s overseas tax return also needs to be given to the local CPA because the fact that some foreign employees might work in their own country. The tax bureau won’t levy the tax on their overseas income, usually what they get is a paper approved by overseas CPA proving that the employee has no income in other countries.

2. Bank statement clarifying the rep office’s entire payment history in China
3. Accrued expense certificate (it’s a little paper stating your expense to be paid for the cancellation procedures, like the fees charged by the consulting company and relevant authorities)
4. The lease contract of the office (stamp tax worthy of 1/1000 of one year’s rent and invoice for the lease payment need to be glued on the contract)

After the submission of those papers, the CPA will work on the tax audit. In case some staff’s tax return receipts are missing, an application can be submitted to the district tax bureau and they will give you the receipts. Yet the missing of the representative office’s tax return receipts can cause a lot of trouble and you will be asked to repay the tax. Your application can never be approved if the tax bureaus officials find you haven’t paid sufficient tax or they suspect that you are guilty of tax evasion. Of course you can choose to simply leave China, but the tax bureau will put your company on the blacklist, and you will never be able to return to China and engage in any businesses. If you want to avoid taxation, do it smartly and offer a nice convincing tax audit report. It can take years for the closure of some rep offices with a lame tax audit report.

One month after the approval of the tax audit report, the tax bureau will issue a “notice of cancellation of tax registration”. Now it’s time to handle the cancellation online, and like 1 or two weeks later, two cancellation application forms will be sent to you. After being filled out properly, together with the notice of cancellation for tax registration and a statement about the settlement of debts and credits, those two forms will be sent to the district administration of Industry & Commerce.

The following documents are also needed.
1. Registration Certificate (e-business license: CD and USB)
2. Tax Registration Certificate (original and copy)
3. Organizational Code Certificate (original and copy)
4. Statistics Registration Certificate
5. Alien Employment Permit
6. Work Visa
7. Authorization (in case the chief representative is in China) (Chief representative’s signature required) (4 copies)
8. Representative office’s written resolution to cancellation (chief representative’s signature required) (7 copies)
9. Photocopy of the chief representative’s passport
10. Seal

Vincent Cheung, www.PathToChina.com