About Us

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  • •  Organizational overview of Guangzhou Municipal Local Taxation Bureau
  • •  Internal sector of Guangzhou Municipal Local Taxation Bureau

Tax Introduction

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  • •  Stamp Duty
  • •  Real Estate Tax
  • •  Land Appreciation Tax
  • •  Corporate Income Tax
  • •  Land Use Tax in Cities and Towns
  • •  Vehicle and Vessel Tax
  • •  Individual Income Tax
 

Tax Guidance

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  • •  Temporary Tax Registration (Only applicable in tax registration without tax registration certificate issuance)
  • •  Certification of Business Tax Exemption on Shipping Income by Foreign Enterprises
  • •  Application for China Tax Resident Certificate
  • •  Record Filing of Tax Reduction / Exemption
  • •  Issuance of Individual Income Tax (¡°IIT¡±) Payment Certificates

Frequently Asked Questions

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  • •  Q: What kinds of income earned by expatriate employees are taxable for Individual Income Tax ("IIT") purpose?
  • •  Q: How to count the number of actual working days in the PRC for calculating the Individual Income Tax (¡°IIT¡±)?
  • •  Q: How do tax treaties distinguish independent personal services from dependent personal services?

Our Locations

 
 

Tax Laws & Tax Treaties

  • •  Tax Laws
  • •  Tax Treaties
 

Forms

  • •  Record of Dates of Expatriate's Living and Working in China
  • •  Expatriate's Basic Information Form
  • •  Resign Form for Foreign Nationality People in Guangzhou
  • •  Alteration Form for Foreign Nationality People in Guangzhou
  • •  Tax (Social Security Premiums) Registration Form
  • •  Registration Form of Record Filing for Tax Reduction / Exemption of the Guangzhou Local Tax Bureau
 

Government Sites