1. Two copies of Tax Return Form for the Annual Prepayment of Enterprise  of the People's Republic of China (Type A, 2017 Version)

2. Under any of the following circumstances, relevant documents shall also be provided:

(1) Real estate development enterprise shall also provide one copy of a special report on its cost object management when it files the annual corporate income tax return in the year when the development product is completed.

(2) To be eligible for the deduction of reserves of credit guarantee institutions for small and medium-sized enterprises before the payment of corporate income tax, taxpayers shall also provide one copy of annual accounting statements and documents on their guarantee business (including details on guarantee business and drawing of risk reserve etc.).

(3)Taxpayers applying for tax credits for overseas income (from overseas branches' operating profit) shall submit originals of the following materials: a certificate of tax clearance or tax payment related to the overseas income; accounting statements of the overseas branches; the calculation process and explanatory materials for the tax payable for overseas branches' income in accordance with legal provisions on domestic enterprises' income tax and relevant implementation rules; relevant branches' audit reports issued by qualified institutions or a commitment letter pursuant to notification of matters related to tax certification. (In terms of recordation, when submitting materials in a foreign language, enterprises shall submit photocopies of their Chinese translations simultaneously. Materials that have already been provided to tax authorities need not be resubmitted. In the event of any change to the abovementioned materials, the materials shall be resubmitted. Originals of the materials will be returned after verification.)

(4) The taxpayer who applies for a credit of the foreign income tax (taxation on overseas income from dividends and bonuses) must provide the original tax payment certificate or tax voucher relevant to the foreign income, the original group organization chart, the copy of the articles of association of the invested enterprise and the original decision letter made by the institution that has the right to decide on profit distribution of the foreign enterprise. One of each mentioned above must be provided.

(5) The taxpayer who applies for a credit of the foreign income tax (taxation on overseas income from interest, rent, royalty fees and the transfer of property) must provide the original tax payment certificate or tax voucher relevant to the foreign income, the original materials and calculation process of the payable tax in accordance with the provisions of the China Enterprise Income Tax Law and Implementation Regulations and the copy of the project contract. One of each mentioned above must be provided.

(6) The taxpayer who applies for a credit of the foreign income tax (application for tax sparing) must provide the original tax payment certificate or tax voucher relevant to the foreign income, the grounds and evidence of overseas tax exemption and reduction enjoyed by this enterprise or the foreign enterprise under its direct or indirect control (or the original preferential policy enjoyed by this enterprise disclosed in relevant audit reports), the original share certificate of the enterprise in the foreign enterprise under its direct or indirect control, the original calculation process of indirect tax credits or sparing credits and the original financial accounting documents of the foreign enterprise under direct or indirect control of this enterprise. One of each mentioned above must be provided.

(7) Taxpayers applying for tax credits for overseas income (with the simplified method adopted for the tax credit limit's calculation) shall submit: the original of a certificate of tax clearance or tax payment related to the overseas income (the original used for verification only), and a photocopy of the certificate; the originals of the enterprise's application and explanatory statement  in the event of income from overseas branches' operating profit (the original used for verification only); a photocopy of tax payment confirmation materials issued by government authorities of the source country (region); the originals of the enterprise's application and explanatory statement in the event of dividend income meeting the conditions for indirect overseas tax credits.

(8)Resident enterprises (branches) established across provinces, autonomous regions, municipalities directly under the Central Government and cities under independent planning status in the consolidated collection must also provide one copy of the Distribution Table for Consolidated Collection of the Enterprise's Branch Income Tax. One copy of the Tax Return of the People’s Republic of China for the Monthly (or Quarterly) Prepayment of the Enterprise Income Tax (Type A, 2018 Version) that is accepted by the competent tax authority in the seat of the head office. There is no need to submit an Annual Enterprise Income Tax Return of the People's Republic of China (Type A, 2017 Version).

(9) For resident enterprises that Article 45 of the Enterprise Income Tax Law is applicable to, or resident enterprises to which it is necessary to apply Article 84 of the Measures for the Implementation of Special Tax Adjustment (for Trial Implementation), one copy of Statement of Controlled Foreign Enterprises shall also be submitted.

(10) When resident enterprises handle their annual enterprise income tax return, foreign enterprises relevant to the foreign income incorporated into the credit scope in Article 24 of the Enterprise Income Tax Law, or controlled foreign enterprises in conformity with Article 45 of the Enterprise Income Tax Law, must also provide a Main Statement of Financial Statements and Related Attachments, the Notes to Accounting Statements and a Financial Situation Statement. One of each mentioned above must be provided.

(11) If the asset transfer income arising from foreign investment that a resident enterprise makes with non-monetary assets and recognized by the enterprise, within a period of no more than five consecutive tax years from the year when the income from the transfer of the non-monetary assets is recognized, is evenly included  into the taxable income of the corresponding years by installments,  the corporate income tax shall be settled and paid every year during the deferred recognition period of the income from the transfer of non-monetary assets, and a Detailed Statement of Deferred Tax Adjustment for Non-monetary Assets Investment shall be provided.

(12) Where special tax treatment applies to an enterprise restructuring, one copy of the Form and Supplementary Information on Special Income Tax Treatment for Enterprise Restructuring shall also be provided.

(13) When Chinese enterprises and foreign enterprises participating in the exploitation of offshore oil and gas resources settle and pay corporate income tax in the current year, one copy of the Decommissioning Costs of Offshore Oil and Gas Production Facilities shall also be provided.

(14) Where both parties to a transaction of equity or asset transfer that entails special tax treatment settle and pay their tax annually, they shall also provide one copy of Application Form for Special Tax Treatment of Assets (Equity) Transfer of Resident Enterprises.

(15) An enterprise that deducts handling fees and commissions before tax must also provide one original of the calculation and distribution table for the current year's handling fees as well as commissions with legal and true vouchers obtained according to the law.

Fees

Free of charge

Processing agencies

Competent tax authorities