Information from: Shenzhen Tax Service, State Administration of Taxation

[Description]

Domestic enterprises or individuals that outsource construction projects to or receive services from non-residents shall file relevant contracts or report relevant service projects to the competent tax authorities within 30 days of signature of relevant contracts.

In case of any change to an outsourced construction project or service, a domestic enterprise or individual shall report such change to the competent tax authority within 10 days of amendment to the relevant contract.

Domestic enterprises or individuals shall report their payment for the outsourced projects or services within 30 days of receipt of relevant invoices or other payment vouchers.

[Materials Required]

1. To file a contract or to report a service project, the following materials shall be submitted:

No.

Materials  Name

Quantity

Remarks

1

Report Form for Construction Project or Service Project Outsourced by  Domestic Enterprise or Individual

1


2

Project contract

1

Materials made in a foreign language should be  attached with the Chinese translations. The same applies to all  other materials.

Materials Conditionally  Required

Where a non-resident  completes tax registration at the place of the project

Non-resident tax registration  certificate

1


Where a non-resident  authorizes an agent in China to pay tax on its behalf

Photocopy of authorization  letter for tax payment

1


Where a non-resident submits  its statements on certain matters.

Non-resident's statements on  certain matters in writing

1


2. To report a change, the following materials shall be submitted:

No.

Materials  Name

Quantity

Remarks

1

Report Form for Change to  Non-resident Project Contract

1


2

Contract  amended

1

Materials made in a foreign language  should be attached with the Chinese  translations.

3. To report a payment, the following materials shall be submitted:

No.

Materials  Name

Quantity

Remarks

1

Report Form for Non-resident Project Contract  Payment

1


2

Photocopy of payment voucher

1

Materials made in a foreign language should be attached with the Chinese  translations.

[Filing Method]

1. Taxpayer Service Halls

Applicable to all halls in Shenzhen: Yes (√) No ( )

2. Taxpayer Self-service machines: Yes (√) No ( )

3. Online Services

E-tax bureau: Yes (√) No ( )

Mobile terminal (tax bureau): Yes ( ) No (√)

WeChat (tax bureau): Yes ( ) No (√)

[Time Limit]

1. For Taxpayers

Domestic enterprises or individuals that outsource construction projects to or receive services from non-residents shall submit the Report Form for Construction Project or Service Project Outsourced by Domestic Enterprise or Individual and other relevant materials to the competent tax authorities within 30 days of signature of the project contracts.

In case of any change to an outsourced construction project or service, an outsourcer or service receiver shall submit the Report Form for Change to Non-resident Project Contract to the competent tax authority within 10 days of such change.

Domestic enterprises or individuals that outsource construction projects to or receive services from non-residents shall submit the Report Form for Non-resident Project Contract Payment and photocopies of payment vouchers within 30 days of receipt of relevant invoices or other payment vouchers.

2. For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.

[Result]

The Report Form for Construction Project or Service Project Outsourced by Domestic Enterprise or Individual, the Report Form for Change to Non-resident Project Contract, and the Report Form for Non-resident Project Contract Payment will be given by the tax authorities.

[Notice to Taxpayers]

1. Taxpayers are responsible for the authenticity and legality of the materials they submit.

2. Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3. Domestic enterprises or individuals that outsource construction projects to or receive services from non-residents shall report deducting or withholding ("deducting or withholding" matter) in accordance with relevant regulations after being designated as a withholding obligor by tax authorities.

4. When making a single payment exceeding an amount equivalent to USD 50,000, domestic enterprises or individuals shall go through tax filing for outbound payment for projects including services and trading (see the matter of "tax filing for outgoing payment for projects including services and trading").

5. Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755)12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)