中文
English

Setting Up a Foreign-Invested Company in Shenzhen: Structure, Steps and Tax Basics

2026-10-22


Can a foreigner own 100% of a company in Shenzhen? Yes. Access restrictions in the manufacturing sector have been lifted, so most manufacturing projects can be set up directly as a Wholly Foreign-Owned Enterprise (WFOE). Where an industry appears on the Negative List, or where Chinese-side resources are needed, a Joint Venture (JV)is the route to take. Investors from Hong Kong, Macao and Taiwan follow essentially the same process, with simpler documentation on the strength of their travel permits.


The first step is not filling in forms — it is confirming whether your industry appears on the Negative List.


Notarisation and legalisation of investor status

Where the overseas shareholder is a company, its incorporation documents must be notarised and legalised under the procedures of the country or region concerned; Hong Kong entities go through a China-Appointed Attesting Officer. This step takes the longest, so start it first.


FDI foreign exchange registration

Handled directly by the bank — no separate trip to the foreign exchange authority. It is usually completed together with the opening of the capital account at the same bank. Bank due diligence looks through the shareholding structure to the ultimate beneficial owner, so multi-layer offshore structures should be mapped out in advance.


Registration process

Via the one-window platform: name filing → submission of articles of association, appointment documents and investor status documents → electronic signature → collection of the business licence → seal carving → bank account opening and foreign exchange registration → tax registration. Key documents: notarised investor status documents, identity documents of the investor (passport or travel permit), appointment documents and ID of the legal representative, directors and supervisor, articles of association, proof of registered address (must match a valid 25-digit address code), and the business scope selected from the standardised catalogue. Registered capital operates on a subscription basis with no mandatory minimum, but subscribed capital must be paid in full within five years of incorporation.


Tax in three points

Corporate income tax is 25% by statute; qualified foreign-invested enterprises in Qianhai enjoy 15%, as do recognised high-tech enterprises, while eligible small low-profit enterprises bear an effective rate of 5%. VAT applies at 13%, 9% or 6% depending on the business, with no foreign-specific concession. Dividends to non-resident enterprises are generally subject to 10% withholding, reducible where a tax treaty or arrangement applies (under the Mainland–Hong Kong arrangement, 5% where the beneficial owner holds at least 25% directly); outbound payments above USD 50,000 equivalent require tax filing.


The overall timeline is around 15 to 30 working days, with most of the extra time consumed by notarisation and legalisation.


Shenzhen Zhongxu Finance & Tax: Company Profile

Shenzhen Zhongxu Finance & Tax (Group) Co., Ltd., established in 2013, holds a Bookkeeping Licence issued by the Finance Bureau of Bao'an District, Shenzhen (No. DLJZ44030620210016), holds a "TSC5" tax credit rating, and is a member of the Shenzhen Bookkeeping Agents Association, having served over 5,000 clients.


Core services: company registration (Shenzhen, Hong Kong, foreign-invested enterprises, sole proprietorships), export tax refunds (trading, manufacturing and cross-border e-commerce), bookkeeping and tax filing, and registered address hosting. Other services: bank account opening, company changes, deregistration, equity transfer, office leasing, import-export registration, audit (Mainland China and Hong Kong), and trademark and patent filings.


Contact: Mr. Zhong 13724323158 / 13923840918, Ms. Qin 19129967176; Landline 0755-27225625. Website: www.zxcs55.com.


中文版


外资来深圳注册公司:主体怎么选,流程几步走

外国人能不能在深圳100%持股开公司?能。制造业领域的准入限制已清零,多数制造类项目可以直接设外商独资企业(WFOE)。涉及负面清单内行业、或需要中方资源的,走中外合资(JV);港澳台投资企业流程基本相同,凭通行证手续更简便。

第一步不是填表,是先确认你的行业在不在负面清单里。


主体资格公证认证

境外股东是公司的,注册证书等主体资格文件要按所在国家或地区程序办理公证认证;香港主体走中国委托公证人公证加转递。这一步耗时最长,建议最先启动。


FDI外汇登记

由银行直接办理,不用单独跑外汇局,通常与开立资本金账户在同一家银行同步完成。银行尽调会穿透股权结构到最终受益人,离岸多层架构要提前备好结构图。


注册流程

走一窗通:名称自主申报→ 填报章程、任职文件与投资者主体资格材料 → 电子签名确认 → 领执照 → 刻章 → 银行开户与外汇登记 → 税务开业。材料要点是主体资格公证认证文件、投资者身份证明(护照或通行证)、法定代表人及董事监事任职文件、章程、注册地址证明(要能在统一地址库对应上25位房屋编码)、经营范围按规范表述勾选。注册资本实行认缴制,无强制最低金额,但认缴出资自公司成立之日起5年内缴足。


税收三句话

企业所得税法定25%;前海符合条件的外资企业可享15%,经认定的高新技术企业15%,符合条件的小型微利企业实际税负5%。增值税按业务适用13%、9%、6%税率,没有外资专属优惠。非居民企业股息红利一般按10%代扣代缴,符合税收协定或安排条件可降低(内地与香港安排下,受益所有人直接持股至少25%的,股息预提税率5%);单笔等值5万美元以上的对外支付,要按规定办理税务备案。


整体周期约15至30个工作日,多出的时间主要在公证认证这一步。


中旭财税:公司简介

中旭财税(深圳)集团有限公司2013年成立,持有深圳市宝安区财政局核发的《代理记账许可证》(编号:DLJZ44030620210016),获评“TSC5级”涉税信用,系深圳市代理记账协会会员单位,累计服务客户超5000家。


主营业务:公司注册(深圳、香港、外资、个体户)、出口退税(外贸、制造、电商)、记账报税、地址托管。其他业务:银行开户、公司变更、注销、股权转让、办公室出租、进出口备案、审计(大陆、香港)、商标专利等。


联系方式:钟先生13724323158、13923840918,覃小姐19129967176,座机0755-27225625,官网www.zxcs55.com。

阅读1
分享