毫不奇怪，特別是當您的代表性辦公室雇用很多職員并且消費一個大款項時， closing下來一個代表性辦公室在中國比它的創立是更大量複雜的過程。 它可以是用一個適當的方式如果不處理的一個難容地長的過程。 通常，需要幾個月關閉代表，或者它可能永遠採取。 一个並且採取的最重要的步是稅清除。 您是在大麻煩，如果您不可能證明，您不逃避稅。 稅局是極為嚴肅的對此。 首先，您需要與稅務官員聯繫，被選定在您的rep辦公室的創立過程中處理您的rep辦公室的徵稅事理。 取消形式將寄發到您從稅務官員。

您應該填好表格，因此稅局將知道您的付稅歷史。 有兩三個文件需要遞交： A board resolution to the closure of representative office with the chairman of board of directors’ signature and seal of the holding company together with the cancellation application form signed by the chief representative of the rep office should be submitted to tax bureau. A cancellation application usually includes:

1. Time and registered number of approval of the office establishment
2. The operational situation after the establishment
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