Domestic institutions or individuals that contract out engineering projects or services to non-resident enterprises shall, within 30 days after signing the project contract,submit to the competent tax authority a tax record filing for the contract or a report on the labor service project.
Where any change has taken place to a contract on an engineering project or a service project contracted out by a domestic institution or individual, a report on changes shall be filed with the competent tax authority within 10 days from the date of the revision.
Article 5 Paragraph 3 and Article 7 of the Interim Measures for the Administration of Taxation on Non-residents for Contracting for Engineering Projects and Providing Services (State Taxation Administration Decree No.19)
1．For filing of a contract or reporting on labor services, the following documents shall be provided:
2．For reporting on changes to the contract, the following documents shall be provided:
1. Taxpayers are responsible for the authenticity and legality of the materials submitted.
2. Taxpayers are required to submit paper documents when they go to the tax service hall to handle their tax affairs,or submit electronic documents according to the operation requirements of the online system if they handle their tax affairs online or through mobile terminals.
3. For materials not specified as original or printed copies in the “Materials Needed” list, the original copies shall be provided; for materials specified as printed copies, only printed copies shall be provided; for materials specified as original and printed copies, the printed copies will be collected and the original copies will be returned after verification.
4. Taxpayers may use e-signatures that meet the requirements of the Electronic Signature Law of the People’s Republic of China, which has the same legal effect as handwritten signatures or seals.
5. The submitted printed copies must state its consistency with the original copies and be stamped with the company’s official seal or signed by the taxpayer.
1. Tax Service Halls (Click to view the location, opening hours and contact information of the tax service halls)
“City-wide Universal Processing” services will be provided at all tax service halls except for the Second Tax Bureau of Shenzhen Municipality.
2. A self-service tax terminal is currently not available.
3. Online service
E-tax bureau (e-tax bureau) service is available.
Mobile terminal (tax bureau) and WeChat (tax bureau) services are currently unavailable.
The competent tax authorities
1. Time limit for taxpayers
Domestic institutions or individuals that contract out engineering projects or services to non-resident enterprises shall, within 30 days after signing the project contract, submit the Reporting Form on Engineering Projects or Services Contracted out by Domestic Institutions or Individuals to the competent tax authority.
Where any change has taken place to a contract on an engineering project or a service project contracted out by a domestic institution or individual to a non-resident enterprise, the party contracts out the project or service shall file a Reporting Form on Changes to a Project Contract of a Non-resident with the competent tax authority within 10 days from the date of the revision.
2. Time limit for tax authorities
The tax authority shallcomplete the procedure immediately after acceptance.
Please refer to the tax service map for contact numbers of each tax service hall.
Tax authorities will give feedback on the Reporting Form on Engineering Projects or Services Contracted out by Domestic Institutions or Individuals or the Reporting Form on Changes to a Project Contract of a Non-resident.
Notices for Taxpayers
1. The tax authorities provide single-window service. Taxpayers need to visit the tax authorities only once at most on the precondition that the materials are complete and meet the legal requirements for acceptance.
2. Taxpayers who fail to make the reporting in accordance with the prescribed period will affect its result of tax credit evaluation and bear the corresponding legal responsibility in accordance with the relevant provisions of the Law on Administration of Taxation of the People’s Republic of China.
3. Where domestic institutions or individuals contract out engineering projects or labor services to non-resident enterprises, the withholding agents designated by the tax authorities shall register for withholding tax in accordance with the regulations.
4. Domestic institutions or individuals who contract out engineering projects or labor services to non-resident enterprises and obtain invoices and other payment vouchers related to the project payment from abroad shall, within 30 days from the date of obtaining such invoices and vouchers, submit the Reporting Form on the Payments under a Project Contract of a Non-resident and copies of the payment vouchers to the competent tax authorities in the locality.
5. If the domestic institution or individual does not pay any project price or service fees to the non-resident, such institution or individual shall, before an acceptance certificate is issued upon the completion of the project, report the progress of the project executed by the non-resident at the place where the project is located, including the name of payer, amount of payment, date of payment and other relevant information on the project to the competent tax authority.
6. Where a domestic institution or an individual contracts out an engineering project or service to a non-resident, and the competent tax authority for the domestic institution or individual is different from that for the non-resident, the domestic institution or individual shall, within 15 days from the date of expiration of the time limit for the non-resident to file a tax return, file the copies of the tax declaration certificates of the non-resident with the competent tax authority for the domestic institution or individual.
Free of charge
The form can be downloaded from the “Tax Services” – “Download Center” – “Form Download” section of the Shenzhen Tax Service website, State Taxation Administration (specific download address) or collected from the tax service halls.
Instructions for Filling out Forms
Please see the instructions for filling out as shown in the relevant forms.