Shareholding Structure Design

持股架构设计应先核对实际主体、Activities and this matter，Confirm registration separately again、Professional work and ongoing maintenance arrangements。First distinguish the continuity of the subject、Equity changes、Asset Transfer and Establishment of a New Entity。contract、Account、Whether the licenses and debts need to be updated separately，Should be confirmed in combination with actual transactions and applicable systems。

Nature of the matter and applicable boundaries

First distinguish the continuity of the subject、Equity changes、Asset Transfer and Establishment of a New Entity。contract、Account、Whether the licenses and debts need to be updated separately，Should be confirmed in combination with actual transactions and applicable systems。

Centered on the registration number，Establishment documents、All changes、Current articles of association and existing materials arranged correspondingly；When a name or personnel inconsistency is found，Indicate the time and basis for changes。

material、Responsibility and Result Verification

Cannot be presumed in this way。Internal approval、External registration、Separate assessment of contract consent and regulatory approval，Save each file and the effective nodes。

Clearly list the program study、Legal document review、Professional signature、Who is responsible for registration submission and handover respectively?；Verify the qualifications of the practitioner when carrying out regulated work，Do not equate coordination with statutory signing。

Check registration results、Current Articles of Association、Record book、Original、Accounts and banks and contract parties that need to be notified，You cannot use a single form sent by the service provider as proof of completion.。

Shareholding Structure Design：Processing conditions、List of Materials and Official References

持股架构设计由不适用（方案设计）主管。Is it applicable、Handle according to which category of matters，Depends on the subject qualifications、Business activities and actual location/personnel arrangements；Newly established under the same name、change、continue、Cancellation handled separately，Cannot replace each other。

30 Second key point

• Competent authority：不适用（方案设计）
• First, look at the conditions：确定控股平台注册地（香港、Singapore、BVI、开曼等）与税务影响。
• Scheme design：3–6 周
• Validity period：重组完成后需更新登记、税务与银行信息。

Supervisory/Approval Authority

不适用（方案设计）

Main basis

属地公司法与税法（属地主管机关）

Handling method

Online declaration + window/on-site verification (depending on the matter)

Validity period

重组完成后需更新登记、税务与银行信息。

Scope of application：First determine which category it belongs to

Situations that usually require handling：

• 需要在境内/境外设置控股平台、统一管理多家子公司
• 拟境外融资或上市需要重组持股层级

Easily mistaken as needed、But situations that should be verified separately：

• 仅单一主体的经营企业
• 无需跨主体管理的业务

Core Conditions (Checked Item by Item)

1. 确定控股平台注册地（香港、Singapore、BVI、开曼等）与税务影响。
2. 梳理各子公司股权与业务，设计重组路径。
3. 评估重组中的股权转让税、评估与审计要求。
4. 办理 ODI/37号文等跨境登记。

List of materials and common return points

Organize according to acceptance criteria；portion、The requirements for original document verification shall be subject to the current list of the accepting authority.

Material	Key Points / Common Reasons for Returned Items
集团股权结构图
各主体营业执照与章程
重组方案与时间表
税务影响测算

Review and On-site Inspection Focus Points

• 重组中的股权转让未评估税负，成本可能超预期。
• 控股平台无实质经营，可能被认定为空壳。
• 跨境重组未办理登记，后续分红与退出受阻。

time limit、Validity Period and Subsequent Obligations

project	illustrate
Scheme design	3–6 周
重组落地	2–6 个月
Validity and Renewal	重组完成后需更新登记、税务与银行信息。

Cost structure (listed separately)，Avoid vague punches

按集团规模与重组复杂度计费；audit、Evaluate、法律意见另计。

Risk and Responsibility Boundaries

• 以避税为主要目的且无商业实质的架构，税务风险高。
• 重组涉及多部门审批，时间易失控。

Official Basis and Verification Entry

Basis / Entrance	Issuing Authority	Verification method
属地公司法与税法	属地主管机关	施行 现行有效；The current valid text shall prevail
State Administration of Taxation	—	Visit

Date of consultation of the above materials：2026November 12。The provisions of the regulations shall be based on the officially published current text.；Service guidelines have regional differences and version updates，The actual acceptance requirements shall be subject to the standards of the accepting authority at the current period.。

tidy：52Agency Website Cross-Border Services Team | Content Review：2026November 12Content Standards and Correction Policy

illustrate：This page is a guide for handling conditions and organizing materials，Does not constitute legal advice、Regulatory approval or approval commitment。Submit application、On-site verification、The issuance of certificates and the decision to open accounts are both independently made by the competent authority or the bank.；Specific scope of services、The costs and deliverables shall be subject to written authorization.。

The following are directions for the initial communication and information verification，The official list is according to the current acceptance requirements、Confirmation of the subject and actual matters。

• Entity Registration、Existing qualifications and authorization materials
• Practical activity、contract、Transactions or assets and the corresponding supporting documents
• Equity、personnel、A truthful description of the location and this change
• Original notice、All previous handling records and the matters pending confirmation this time

This page is for the scope of matters and preparation instructions，Does not replace individual laws、tax、Audit or other professional opinions。Processing conditions、Government fees、Processing time and results are determined according to the applicable regulations and review.，No unified guarantee。

List the consultant's work separately before commissioning、government fees、Capital or balance requirements、Professional signing and other third-party fees；Check the final records and items that still need to be handled during the handover。