As of 2023, those who wish to register their tax in Shenzhen must meet one of the following conditions:
1. Legal representatives or executives of companies who have accumulated tax payments of over 3 million yuan in the past three years.
2. Sole proprietors who have accumulated tax payments of over 600,000 yuan in the past three years, as well as natural persons who hold shares in limited liability companies and have contributed over 60,000 yuan in taxes over the same period.
3. Self-employed business owners who have accumulated tax payments of over 300,000 yuan in the past three years.
4. Legal employees who have legally worked in Shenzhen for three years and have paid personal income tax of over 240,000 yuan.
Aside from legal employees, other applicants must have maintained the same position in the same company (with the same unified social credit code) for the past three years, which is appropriate to the reason for the application.
The applicant should also be under 50 years old unless their accumulated tax payments exceed the set amount by over 100%. In this case, the age limit may be relaxed to 55 years old.
In addition to the above requirements, the applicant's household registration book must not indicate any participation in prohibited national organizations or activities.
To apply for the registration of tax in Shenzhen, the applicant must provide proof of tax payment, a screenshot of the registration for companies and shareholders from the Industry and Commerce Bureau, their household registration book, ID card, and marriage certificate (if applicable).
The application process takes about one to two months.