Establishment of overseas subsidiary

境外子公司设立应先核对实际主体、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.。

Establishment of overseas subsidiary：Processing conditions、List of Materials and Official References

境外子公司设立由境外公司登记机关（按属地）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：境外公司登记机关（按属地）
• First, look at the conditions：确定母公司持股比例与出资路径（含 ODI 备案）。
• register：14 weeks ago
• Validity period：按属地年审与审计；母公司需合并报表并履行境外投资年报。

Supervisory/Approval Authority

境外公司登记机关（按属地）

Main basis

属地公司法（属地立法机关）

Handling method

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

Validity period

按属地年审与审计；母公司需合并报表并履行境外投资年报。

Scope of application：First determine which category it belongs to

Situations that usually require handling：

• 需要在境外设立独立法人、隔离风险或满足当地准入要求的企业
• 拟以境外主体融资、持股或申请牌照的架构

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

• 仅需签约代表（可设分支机构）
• 仅需贸易收款（可先用现有主体）

Core Conditions (Checked Item by Item)

1. 确定母公司持股比例与出资路径（含 ODI 备案）。
2. 完成境外主体注册与税务登记。
3. 开立银行账户并注入资本金。
4. 明确董事、公司秘书与注册地址安排。

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
母公司营业执照与审计报告
投资决议与股权结构图	穿透至最终受益人
境外注册地址与秘书文件
ODI 备案文件（如从境内出资）
银行开户资料

Review and On-site Inspection Focus Points

• 未办理 ODI 即从境内汇出资本金，属违规对外投资。
• 子公司与母公司关联交易需符合转让定价规则。
• 部分属地要求本地董事，需提前安排。

time limit、Validity Period and Subsequent Obligations

project	illustrate
register	14 weeks ago
ODI 与开户	1–3 个月
Validity and Renewal	按属地年审与审计；母公司需合并报表并履行境外投资年报。

Cost structure (listed separately)，Avoid vague punches

政府费用按属地标准；秘书与地址按年计；ODI 顾问费按项目计。

Risk and Responsibility Boundaries

• “先注册后补备案”存在被处罚风险。
• 多层架构未评估税务居民身份，可能导致双重征税。

Official Basis and Verification Entry

Basis / Entrance	Issuing Authority	Verification method
属地公司法	属地立法机关	施行 以现行规定为准；The current valid text shall prevail
商务部业务系统统一平台	—	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。