Guide to Deemed Collection Tax and Invoice Application for Individual Businesses in Chengdu
Recently, I visited the local tax bureau to apply for deemed collection tax and invoice requirements for my studio to facilitate future tax reporting and invoicing. The application process for individual businesses is relatively simple. This article shares the full process of applying for deemed collection tax and invoice requirements for an individual business in Chengdu. Please note that requirements may vary over time and by region, so always refer to actual local regulations.
Preparation
- Individual business business license
- Legal representative's ID card
- Legal representative's personal bank account
- Electronic Tax Bureau APP
Requirements
- Application for deemed collection of regular and fixed amount households
- Application for invoice requirements
Application Process
It is recommended to download the Electronic Tax Bureau APP in advance and register a personal account. If you are unclear about the registration process, you can skip registration initially; staff at the local tax bureau will guide you through it.
After obtaining an Electronic Tax Bureau account, staff will verify your identity and business license, then log in to the PC version of the tax bureau website to assist you with the Application for Deemed Collection of Regular and Fixed Amount Households and Application for Invoice Requirements. During the application, you will need to:
- Receive a verification code via mobile phone
- Inquire about the existence of a corporate bank account. I informed them I did not have one, so they helped me bind my personal bank account
- Complete facial recognition using the Electronic Tax Bureau APP
- Wait for the application to be approved
If everything goes smoothly, the entire process takes about 10 minutes (excluding waiting time in line), which is quite convenient. Specifically:
- Invoice Requirements Application: Automatically approved by the system, allowing immediate invoicing
- Deemed Collection Application: Applied on 2024-07-19, approved on 2024-07-27
- Total Cost: 0 yuan
Checking Application Progress
Log in to the Electronic Tax Bureau APP, switch your identity to "Enterprise," and locate Tax Affairs Progress and Result Inquiry on the homepage to view the status and results of your application, as shown below.
Subsequent Operations
Invoicing
Subsequent invoicing for clients is also completed via the Electronic Tax Bureau APP. Navigate to the function menu and select Blue Invoice Issuance to proceed. Note that I have not yet used this feature personally and will update this section once I do.
Tax Reporting
After applying for deemed collection tax as an individual business in Chengdu, you must confirm and submit tax information quarterly via the Electronic Tax Bureau website: https://etax.sichuan.chinatax.gov.cn/loginb/. For example, after the third quarter (June–September) ends, you must confirm the previous quarter's taxes in October. I have not yet performed this operation personally and will provide updates later.
Conclusion
This article outlines the process for applying for deemed collection tax and invoice requirements for individual businesses in Chengdu. The application process for individual businesses is much simpler than for companies. However, due to regional differences and evolving regulations, requirements may change over time. This guide should not be considered a standard or definitive reference; always verify with actual local authorities.