毫不奇怪，特别是当您的代表性办公室雇用很多职员并且消费一个大款项时， closing下来一个代表性办公室在中国比它的创立是更大量复杂的过程。 它可以是用一个适当的方式如果不处理的一个难容地长的过程。 通常，需要几个月关闭代表，或者它可能永远采取。 一个并且采取的最重要的步是税清除。 您是在大麻烦，如果您不可能证明，您不逃避税。 税局是极为严肃的对此。 首先，您需要与税务官员联系，被选定在您的rep办公室的创立过程中处理您的rep办公室的征税事理。 取消形式将寄发到您从税务官员。

您应该填好表格，因此税局将知道您的付税历史。 有两三个文件需要递交： 应该递交一个委员会决议对代表性办公室关闭与理事的主席’控股公司的署名和封印与rep办公室的首要代表签字的取消申请表一起给税局。 取消应用通常包括：

1. 计时并且登记了办公室创立的认同的数字
2. 操作的情况在创立以后
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