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 factor market, marine oil enterprises handle the tax change registration at the Tax Hall, F/1, the 3rd Taxation Administration at 865 Zhongshannan Road)

III. Required Materials

1. Original of the previous tax registration certificate (original and duplicate);

2. Business License or registration certificate or other incorporation license;

3. Original and photocopy of the certificates of registered address and production and operation address (ownership certificate and lease agreement); 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. If the production and operation address is inconsistent with the registered address, it is required to provide corresponding certificates respectively.

4. Original and photocopy of the capital verification report or evaluation report (for the foreign invested enterprises, provide the original and photocopy of the approval certificate; for the foreign invested financial enterprises like foreign banks and foreign insurance companies, provide the approvals of the CBRC or CIRC; and if relating to transfer of state-owned assets, provide the ownership delivery form) and tax payment registration certificate of the investment unit and the copy of the ID Card of the investor;

5. Original and photocopy of the Uniform Organizational Code Certificate (duplicate);

6. Photocopy of relevant contract, AoA and agreement (to be provided for the limited company);

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

8. The enterprises whose systems are restructured or changed shall be required to submit the originals and photocopies of the approvals of the restructuring or change of system;

9. Photocopies of certificates like House Ownership Certificate, Land Use Certificate, Vehicle Driving License, etc.;

10. Application for Change of Tax Registration;

11. Registration of houses, land, vehicles and vessels affixing the official seal.

IV. Application Process

In case of any change of the tax registration items, the tax payer engaging in production and operation shall, within 30 days from the day upon handling of the change registration at the industrial and commercial administration, declare and handle the tax change registration at the former tax authority by showing relevant certificates. If it is not required to handle the registration at the industrial and commercial administration according to the applicable regulations, it is required to declare and handle the tax change registration at the former tax registration authority, within 30 days from approval by relevant authority or declaration of change, by showing relevant certificates.

V. Application Location and Contact Information

Comprehensive Service Hall, F/1, 9 Jilong Road, Pudong New Area, Shanghai (or Tax Hall of the Taxation Administration)

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