In 2023, the requirements for tax registration in Shenzhen, Guangdong, are more stringent. To be eligible, the applicant must meet one of the following conditions: the legal representative or person in charge of an enterprise has accumulated a tax payment of 3 million yuan or more for the past three consecutive years; the owner of a personal sole proprietorship with a tax payment of over 600,000 yuan for the past three consecutive years, or a natural person shareholder of a limited liability company or a partner of a partnership enterprise whose share of investment accounts for over 60% of the paid-in capital and the tax payment of the company exceeds 600,000 yuan for the past three consecutive years; the operator of a self-employed business with a tax payment of over 300,000 yuan for the past three consecutive years; or a person who has legally paid personal income tax of over 240,000 yuan for employment in Shenzhen. In addition to these criteria, the applicant must also meet other relevant requirements, such as age limitations and no records of participating in forbidden organizations or activities.
To apply for tax registration in Shenzhen, the following materials are required: tax payment certificates, screenshots stamped with official seals from the Bureau of Industry and Commerce for both the company and shareholders, household registration book, identification card, and marriage certificate (if applicable). The processing time for tax registration is estimated to be between one to two months.
In conclusion, tax registration in Shenzhen has become more challenging for both individuals and companies. With higher requirements and stricter regulations, applicants must ensure that they have met all criteria and have prepared the necessary materials before beginning the application process.