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Following the previous months began for export enterprises to carry out tax inspection, and now began to check the shell enterprises.

The identification of shell enterprise

1. Cleanup and adjustment object

   The enterprises which the number of social security contributions is zero during 2020-2023 for four consecutive years.

    

2. The conditions an be recognized as non-shell enterprises:

          An enterprise can be recognized as a non-shell enterprise if it meets any one of the following five situations:

         1）There are no staff members, but there is a physical affiliate in China;

         2）Having staff, but the social security payment is made in the parent organization;

         3）Employing labor dispatch staff and the social security is paid in the labor dispatch company;

         4）Having staff, but expatriates and retirees without social security;

         5）Temporarily using part-time staff due to work needs, and the staff is insured outside the company.

Enterprises that meet the above five situations need to keep good accounts and relevant supporting materials to prepare for the subsequent inspection.