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Announcement of Shenzhen Municipal State Taxation Bureau and Shenzhen Municipal Local Taxation Bureau on Continuously Managing the Basic Information of “Going-out” Taxpayers

Document No.:Announcement No. 8 of the Shenzhen Municipal State Taxation Bureau and the Shenzhen Municipal Local

Taxes:Comprehensive Taxation,Administration of Tax Levy & Collection

Date of Promulgation:

IssueDepartment:State Taxation Bureaus of Localities,Local Taxation Bureaus of Localities

Date of Implementatio:2017-06-01


To further lay a solid foundation for overseas tax payment services and management and promote the working quality of the basic information of “going-out” taxpayers, in accordance with the Circular of the General Office of the State Council on Continuously Doing a Good Job in Managing the Basic Information of “Going-out” Taxpayers (Shui Zong Ban Han[2017] No.97) and the Circular of the Tax Division of the State Administration of Taxation on Printing and Distributing the Working Guidance of the Basic Information of “Going-out” Taxpayers (Shui Zong Ji Bian Han[2017] No. 119), the Shenzhen Municipal State Taxation Bureau and the Shenzhen Municipal Local Taxation Bureau will continuously jointly examine the basic information of “going-out” taxpayers in the whole city. Relevant matters are hereby announced as follows:

Article I Submission of “going-out” enterprises’ basic information

(I)Submitting overseas invested enterprises’ information

The enterprises with overseas investment, which directly or indirectly hold more than 10% (inclusive of) of shares of various overseas corporate enterprises or shares with a right to vote or establish branches, representative offices, construction project departments or other non-corporate organizations overseas, shall submit the Registration Table for Overseas Invested Enterprises (see Attachment 1) to in-charge taxation authorities before June 15th, 2017.

(II) Submitting the information of enterprises’ overseas contracted projects and corporation of labor services

The enterprises, which contract for overseas projects or corporation of labor services, shall submit the Table for Reporting the Information Concerning Contracting for Overseas Projects and Corporation of Labor Services (see Attachment 2) to in-charge taxation authorities before June 15th, 2017.

(III) Submitting the information of enterprises’ expatriates

If the above-mentioned enterprises with overseas investment, contractors of overseas projects and enterprises conducting foreign labor services cooperation send their Chinese employees to work for overseas companies, or branches, representative offices and project departments, they shall submit the Inventory of Expatriates (see Attachment 3) to the taxation authorities in the places where they are under the jurisdiction before June 15th, 2017.

Article II Submission of the basic information of “going-out” individuals

(I)Submitting the information of resident individual’s overseas investment

The resident individuals, who independently make overseas equity investment (temporarily exclusive of buying the stocks of overseas listed enterprises in the open market) shall submit the Inventory of Resident Individuals’ Overseas Investment (see Attachment 4) to the local taxation authorities in the places where their residences are registered before June 15th, 2017.

(II)Submitting the information of resident individuals rendering labor services overseas

The resident individuals, who independently render labor services overseas, shall submit the Inventory of Resident Individuals Rendering Labor Services Overseas (see Attachment 5) to the local taxation authorities in the places where their residences are registered before June 15th, 2017.

Article III Fulfillment of reporting and filing obligations of “going-out” enterprises’ overseas investment

According to the requirements of the Announcement of the State Administration of Taxation on Issues Concerning Resident Enterprises Reporting the Information of Their Overseas Investment and Income (Announcement No. 38 of the State Administration of Taxation in 2014), eligible enterprises with overseas investment shall, according to laws, submit their in-charge taxation authorities with the Table for Reporting the Information Concerning Resident Enterprises Holding Shares in Foreign Enterprises, which should be filled in when the pre-payment declaration of the enterprise income tax is made, and the Table for Reporting the Information of Controlled Foreign Enterprises, which should be filled in when the annual enterprise income tax returns are filed. The Table for Reporting Controlled Foreign Enterprises of 2016 shall be submitted to in-charge taxation authorities before May 31st, 2017. The enterprises, which have not yet submitted the table, shall make the declaration via the electronic taxation bureaus of their in-charge taxation authorities or in tax halls as early as possible.

For the enterprises, which fail to report the information of their overseas investment and income and still do not make corrections after the time limit, within which their in-charge taxation authorities order them to make corrections, the taxation authorities can impose a penalty on them according to the administrative laws of tax levy & collection and its implementation regulations and other laws and regulations.

When handling the above-mentioned matters, enterprises can dial 123661, 123662, the consulting telephone numbers, or tax payment service telephone numbers of other districts.

The announcement is hereby given. 




1. Registration Table for Overseas Invested Enterprises

2. Table for Reporting the Information Concerning Contracting for Overseas Projects and Corporation of Labor Services

3. Inventory of Expatriates

4. Inventory of Resident Individuals’ Overseas Investment

5. Inventory of Resident Individuals Rendering Labor Services Overseas


The Shenzhen Municipal State Taxation Bureau and the Shenzhen Municipal Local Taxation Bureau

June 1st, 2017

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

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