The English version is for reference only. If there is any inconsistency or conflict between the English and Chinese version, the Chinese version shall prevail.
I. Operation Basis
Law of the People’s Republic of China on the Administration of Tax Collection, Detailed Rules on Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection, and Measures for Taxation Registration and Management
II. Scope of Application
Any units other than the banking, insurance, State factor market, marine oil enterprises (the banking, insurance, state element market, marine oil enterprises handle the tax registration at the Tax Hall, F/1, the 3rd Taxation Administration at 865 Zhongshannan Road)
III. Required Materials
1. Industrial and Commercial Business License or Registration Certificate or other incorporation certificate (original and photocopy)
If it is handled through the “One-off” procedures, it is not required to submit it.
2. Duplicate of the Uniform Organizational Code Certificate (original and photocopy)
If it is handled through the “One-off” procedures, it is not required to submit it.
3. Capital Verification Report or Evaluation Report (original and photocopy)
For foreign invested enterprises, provide the original and photocopy of the approval certificate; for foreign invested financial enterprises like foreign banks and foreign insurance companies, provide the approvals of the CBRC or CIRC; and for the individual proprietorship enterprises, partnership enterprises, and enterprises moving within this city, not required to provide.
4. Relevant contracts, AoA and agreements (photocopy)
To be submitted by the limited company, and not required for other units
5. ID Card, passport or other legal identity certificate of the Legal Representative (person in charge) and the CFO(photocopy)
6. Certificate of the address of the unit (ownership certificate, lease agreement, etc.) (original and photocopy)
For private real estate, the original and photocopy of the Real Estate Ownership Certificate and the sales agreement shall be provided; for any leased house, the original and photocopy of lease agreement shall be provided. If the lessor is a natural person, the photocopy of the ownership certificate shall be provided.
7. In case of change of the competent tax authority, in addition to said materials, it is also required to provide the Notice of Approved Cancellation of Tax Registration (original and photocopy)
8. Certificates of the individual investors (photocopy) (for the enterprises, provide the tax registration certificate, and for the individuals, provide the ID Card, passport or other legal identity certificate)
9. For the branches, it is required to provide the tax registration certificate of the head offices (original and photocopy)
10. For the enterprises moving to this city from other places, in addition to said materials, it is also required to provide the Application for Cancellation of Tax Registration or Acceptance Notice (original and photocopy) as issued by the former competent tax authority.
11. Tax Registration affixing the official seal (original)
12. Registration of houses, land, vehicles and vessels affixing the official seal (original)
13. Letter of Commitment (original)
IV. Application Process
(I) “One-off” acceptance process
① Foreign invested companies and (noncorporate) foreign invested enterprises: after handling the pre-approval of corporate name at the industry and commerce administration, the foreign investors shall log into the “Investment and Handling Express in Pilot Area” at the portal website of “Shanghai - China” or the portal website of the “China (Shanghai) Free Trade Pilot Zone”, and compare the planned investment situations and the special management measures for the foreign investment access in the pilot area (negative list). If it is needed to establish a foreign invested enterprise outside the negative list of the pilot area, it is required to handle the filing formalities; if it is needed to establish a foreign invested enterprise in the negative list of the pilot area, it is required to handle the examination and approval formalities. The investor shall complete relevant forms online and then download, print and sign. The applicant shall, within the specified time limit, submit paper materials to the investment management service window of the general service hall of the FTZ to go through the “one-off” acceptance procedures, as required. If materials are complete and in conformity with the legal form, after completion of handling, receive the license at the designated window.
② Foreign invested partnership enterprise, foreign invested branches and the branches of foreign invested partnership enterprises: after handling the pre-approval of corporate name at the industry and commerce administration, the foreign investors shall log into the “Investment and Handling Express in Pilot Area” at the portal website of “Shanghai - China” or the portal website of the “China (Shanghai) Free Trade Pilot Zone”, and complete relevant forms online, and the investors shall download, print and sign on such forms. The applicant shall, within the specified time limit, submit paper materials to the investment management service window of the general service hall of the FTZ to go through the “one-off” acceptance procedures, as required. If materials are complete and in conformity with the legal form, after completion of handling, receive the license at the designated window.
③ Domestic enterprises: after handling the pre-approval of corporate name at the industry and commerce administration, the investors shall log into the “Investment and Handling Express in Pilot Area” at the portal website of “Shanghai - China” or the portal website of “China (Shanghai) Free Trade Pilot Zone”, and prepare relevant materials according to the applicable requirements, and submit the paper documents to the investment management window in the Comprehensive Service Hall in the Pilot Zone for the purpose of handling the “one-off” formalities. If materials are complete and in conformity with the legal form, after completion of handling, receive the license at the designated window.
(II) General process
After obtaining the Business License and Uniform Organizational Code Certificate, the investors may consult relevant guidance at the website of Shanghai Taxation Administration, i.e. . Prepare relevant materials according to the applicable requirements, and submit the paper documents to the investment management window in the Comprehensive Service Hall in the Pilot Zone for the purpose of handling the “one-off” formalities. If materials are complete and in conformity with the legal form, after completion of handling, receive the Taxation Registration Certificate at the designated window.
V. Application Location and Contact Information
General Service Hall, 1/F, 9 Jilong Road, Pudong New Area, Shanghai
Post Code: 200131
Contact Tel.: 021-58695195
VI. Complaint Mode
Mode of Complaint to the Management Committee of the China (Shanghai) Pilot Free Trade Zone
Tel.: 021-58697800
Fax: 021-58698705
E-mail: ftzts@pudong.gov.cn
Provided by Lawyers Working Committee of Pudong New Area
