Expatries Network
China

Social security contributions and returns in China

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In China, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in China and under which wording to apply for it.

The Chinese checkpoint is singular and non-negotiable: the bookkeeping agency licence (代理记账许可证书) issued by the local finance bureau, verifiable on the Ministry of Finance national platform. We further ask for the business licence (营业执照) bearing the unified social credit code, the tax and social security certificates obtained through the provincial electronic portal, and a written answer on the mechanism adopted for transferring personal data out of China. The legal representative's name must match the public register exactly. Dated screenshots from the public registers are expected alongside the documents themselves.

Bodies and certificates in China

Local wordingIssuing bodyValiditySource
税收完税证明 / 纳税信用等级评价结果Tax payment certificate / taxpayer credit rating

Le 完税证明 est délivré à la demande, en version 文书式 ou 表格式, par le portail fiscal électronique. Réclamer en complément la note de crédit fiscal (A/B/M/C/D) : un cabinet noté D est de fait exclu de la commande publique et des exonérations.

国家税务总局 (STA) — bureau fiscal local, via 电子税务局3 months
Required
Official website
社会保险费缴费证明 (参保缴费证明)Social insurance contribution payment certificate

Depuis 2019 le recouvrement des cotisations sociales est transféré aux services fiscaux : l'attestation s'obtient donc au 电子税务局 provincial, et non plus systématiquement au bureau du 社保局. Bien distinguer 社保费缴费证明 (relevé des versements) et 社保费完税证明.

税务局 (qui recouvre les cotisations depuis 2019) et 人力资源和社会保障局3 months
Required
Official website

Back to the China profile

You employ staff in China

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You run payroll in China

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

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