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

Tax payers engaging in production and operation and receiving the interim Industrial and Commercial Business License; contracting lessee that has the independent production and operation rights and independent finance and regularly pays contracting fees or rent to the employer or lessor; and tax payer of the overseas enterprises that contracts the building, installation, assembly and exploration works and provides labor service in China.

III. Required Materials

1. Interim Business License (original and photocopy) (optional)

2. Uniform Organizational Code Certificate (original and photocopy) (optional)

3. Contracts or agreements relating to occurrence of tax payment obligations or relevant materials evidencing occurrence of operations (original and photocopy) (optional)

4. ID Card, passport or other legal identity certificate of the Legal Representative (person in charge) and the CFO(photocopy);

5. Certificate of the address of the unit (ownership certificate, lease agreement, etc.) (original and photocopy)

Ø   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.

6. 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)

7. For 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.

8. Interim Tax Registration Form affixing the official seal of the company (original)

9. Registration of houses, land, vehicles and vessels affixing the official seal (original)

10. Letter of Commitment (original)

IV. Application Process

(I) “One-off” acceptance process

After handling the pre-approval of corporate name at the industry and commerce administration, foreign investors shall log on to 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” to complete relevant forms online, and the investors shall download and print out these forms and sign on them. 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.

(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.: +86-21-58695195

VI. Complaint Mode

Mode of Complaint to the Management Committee of the China (Shanghai) Pilot Free Trade Zone

Tel.: +86-21-58697800

Fax: +86-21-58698705

E-mail: ftzts@pudong.gov.cn

Provided by Lawyers Working Committee of Pudong New Area