No. [2017]103 of the General Administration of Taxation: After the cross-regional business activities are completed, the taxpayer shall settle the tax payable by the national tax authorities and local tax authorities in the place of business, and fill in the Feedback Form on Tax Matters in the Place of Business (Annex 2).
After checking the feedback form of tax-related matters in the place of business, the national tax authorities in the place of business will push the relevant information to the local tax authorities in the place of business for checking (check and reply will be completed within 2 working days, and immediate reply of joint taxation will be implemented). If the local tax authorities agree to settle the case, the national tax authorities in the place of business shall promptly feed back the relevant information to the national tax authorities in the place where the institution is located. Taxpayers do not need to report to the local tax authorities separately.