- Under the “one licence, one code” (一照一码) framework, a new WFOE receives a single unified social credit code covering registration, tax, social insurance, statistics and commerce reporting — no separate certificates are collected.
在”一照一码”框架下，新设 WFOE 领取一个统一社会信用代码，同时覆盖登记、税务、社保、统计与商务报告，无需分别领取证照。- A well-prepared WFOE in a tier-1 city with no pre-approval typically completes end-to-end in about 15–25 working days.
一线城市、无需前置审批且准备充分的 WFOE，端到端通常约 15–25 个工作日完成。- The six sequenced steps are: name declaration → business licence → company seals → bank accounts → tax/social-insurance activation → FDI forex registration and capital account.
六个顺序步骤为：名称申报 → 营业执照 → 印章刻制 → 银行账户 → 税务／社保激活 → FDI 外汇登记与资本金账户。- Start notarisation/apostille of overseas investor documents BEFORE filing — offshore this takes 1–3 weeks and is the most common bottleneck.
在申报前即启动境外投资者文件的公证认证／附加证明书——境外办理需 1–3 周，是最常见的瓶颈。- Bank account opening (KYC/AML) is the most variable step, typically 5–10 working days and longer for complex ownership chains or sanctioned jurisdictions.
银行开户（KYC／反洗钱）是变数最大的步骤，通常 5–10 个工作日，股权结构复杂或涉受制裁司法管辖区时更久。- Since SAFE’s 汇发〔2015〕13号 reform, the bank (not the foreign-exchange authority) handles FDI registration, and the foreign-investment initial report is pushed automatically when the licence is filed.
自外汇局汇发〔2015〕13号改革起，FDI 登记由银行（而非外汇局）办理，且外商投资初始报告在核发执照时自动推送。- A declared company name is valid for a limited period (commonly 30 days), within which the licence application must be filed.
申报的企业名称有有效期（多数地区常见 30 天），须在此期间内提交设立申请。
WFOE Registration Timeline: 2026 Benchmark | 外商独资企业注册周期：2026 年基准
Overview
Setting up a Wholly Foreign-Owned Enterprise (WFOE) in China is a sequenced, multi-agency process. Since the 2014–2016 streamlining reforms (“five-in-one” / “multi-in-one” certificates, 多证合一) and the 2020 replacement of case-by-case approval with an information-reporting system under the Foreign Investment Law, the formal steps are largely integrated into a single business-licence application, with follow-on actions at the bank, the tax authority, and the foreign-exchange system. This note sets out an end-to-end 2026 benchmark: the typical order of steps, what each step achieves, and realistic calendar-day expectations in a major city. Treat the figures as planning ranges, not guarantees — industry-specific pre-approvals, a disputed company name, or incomplete notarisation of overseas documents are the usual sources of slippage.
The headline: most of it is now one integrated filing
Under the “one licence, one code” (一照一码) framework, a newly formed company receives a single unified social credit code that simultaneously satisfies the registration, tax, social-insurance, statistical, and (for foreign-invested entities) commerce-reporting requirements. You no longer walk door-to-door collecting separate certificates. The practical sequence is: reserve/declare the name → obtain the business licence → engrave seals → open the bank accounts → activate tax and social-insurance registration in the electronic systems → complete the foreign-exchange (FDI) registration and open the capital account. Everything downstream of the licence is parallelisable to a degree, which is why a well-prepared application can complete in roughly three to four weeks in tier-1 cities.
Step 1 — Name reservation
Most provinces now use autonomous name declaration (名称自主申报) through the provincial enterprise-registration e-platform rather than a separate pre-approval queue. You submit 3–5 candidate names; the system checks against the live registry and confirms availability, typically within the same day, occasionally 1–2 working days if a human review is triggered (for example, a name touching a sensitive or well-known mark). Foreign-invested entities must still respect the negative list and any sector naming rules. The declared name is valid for a limited period (commonly 30 days in many localities) within which the licence application must be filed.
Step 2 — Business licence (the “one licence, one code” integration)
The core incorporation step. You file the company登记表, articles of association, proof of the registered address (lease + property certificate), identification of the legal representative, directors, supervisors and senior management, and the foreign investor’s qualifying documents. A foreign corporate investor’s incorporation documents and the natural-person investor’s passport generally require notarisation and authentication by a Chinese embassy/consulate (or an apostille where applicable); plan this into the pre-filing calendar, as it can take one to three weeks offshore. Once accepted, the market-regulation authority issues the business licence — commonly in 3–7 working days, and as fast as 1–2 days (or even same-day in pilot “one-window” windows) in reform-leading districts. This is also the moment the foreign-investment initial report is pushed to the commerce authority via the registration system, so no separate commerce approval is needed.
Step 3 — Company seals
With the licence, you engrave the statutory seals at a public-security-designated engraver: the official seal (公章), financial seal (财务章), legal-representative seal (法人章), and often a contract seal and invoice seal. Seal making is fast — usually 1 working day — and in many cities is bundled into the same “one-window” incorporation flow, sometimes free of charge. Keep the official and financial seals under strict control; they bind the company.
Step 4 — Bank account opening (basic + capital)
A WFOE needs a basic deposit account (基本存款账户) for operating cash and payroll, and a capital account (资本金账户) to receive foreign-currency or cross-border RMB capital contributions. Banks conduct their own KYC/AML review, which is the single most variable step: expect 5–10 working days, occasionally longer for complex ownership chains or sanctioned-jurisdiction links. You will need the licence, the three seals, the legal representative’s ID, and the articles. The capital account is opened at the same or a different bank; the bank also performs the FDI basic-information registration (see Step 6) as part of, or immediately after, account opening.
Step 5 — Tax, social insurance and statistical registration
Thanks to the multi-in-one integration, tax and social-insurance registration are created automatically when the licence is issued, but they must be “activated”: the company logs into the provincial electronic tax bureau to confirm tax types (税种核定), assign a tax officer, and enable invoicing; and registers employees for social insurance and housing-fund via the human-resources system. Budget 1–3 working days of internal processing, but note that invoicing (尤其是增值税专用发票) often requires an on-site verification of the premises and the legal representative. Statistical and customs records, where relevant, are likewise auto-derived from the licence.
Step 6 — Foreign-exchange (FDI) registration and capital account
Since the SAFE reform implemented by 汇发〔2015〕13号, foreign-invested enterprises no longer visit the foreign-exchange authority for registration — the bank handles it. The bank files the 境内直接投资基本信息登记 (FDI basic-information registration) and opens the capital account; subsequent capital remittances are recorded through the bank via the capital-account information system. The bank typically completes this within 3–7 working days after the licence and account documents are in hand. Capital can then be remitted in and, under the voluntary settlement rule (意愿结汇), converted to RMB into a “settlement-to-be-paid” account, to be used within the business scope on a true-self-use basis. The foreign-investment initial report already lodged at Step 2 satisfies the commerce side; no separate approval certificate is issued.
Benchmark summary (tier-1 city, no pre-approval needed)
| Step | Action | Typical working days |
|---|---|---|
| 1 | Name declaration | 0–2 |
| 2 | Business licence | 3–7 |
| 3 | Seals | 1 |
| 4 | Bank accounts (basic + capital) | 5–10 |
| 5 | Tax / social insurance activation | 1–3 |
| 6 | FDI forex registration & capital account | 3–7 |
| End-to-end (parallelised) | ≈ 15–25 working days |
What to do next
- Reserve a compliant name early and prepare 3–5 alternates to avoid a review loop.
- Start the notarisation/authentication (or apostille) of overseas investor documents before filing — this is the most common offshore bottleneck.
- Bundle seal-making, bank pre-checks, and tax activation into the same incorporation window rather than sequencing them strictly.
- Confirm whether your sector needs a pre-establishment approval or licence (negative-list / regulated industry) before you file the licence; if so, add that lead time.
- Choose a bank with a strong foreign-exchange desk and confirm its KYC list before submission to avoid a restart.
- Lodge the WFOE initial report through the registration system at filing; verify the commerce push landed.
Sources
- 国家市场监督管理总局 (SAMR) — 企业登记与”多证合一/一照一码”：<http://www.samr.gov.cn/> (official portal)
- 国家外汇管理局 — 直接投资外汇管理改革（汇发〔2015〕13号、19号）：<https://www.safe.gov.cn/hebei/2015/0616/153.html>
- 商务部、市场监管总局 — 《外商投资信息报告办法》（2020-01-01 施行）：<https://www.mofcom.gov.cn/dl/file/20211203231513.pdf>
- 国家税务总局 (STA) — 注销与涉税事项办理（市场主体登记相关）：<https://www.chinatax.gov.cn/> (official portal)
- 地方外商投资全流程服务指南（周口市）：<https://swj.zhoukou.gov.cn/sitesources/swj/page_pc/xwdt/swdt/articlee166ac63a9e24ee8a28710404dd1496e.html>
Related reading
- see also: WFOE vs. RO vs. JV — choosing a structure (09-wfoe-vs-ro-vs-jv)
- see also: Registered capital under the new Company Law (10-registered-capital-new-company-law)
- see also: Capital injection & verification (11-capital-injection-verification)
外商独资企业注册周期：2026 年基准
概述
在中国设立外商独资企业（WFOE，Wholly Foreign-Owned Enterprise）是一套分步骤、跨部门的流程。自 2014–2016 年的”多证合一/一照一码”改革，以及 2020 年《外商投资法》以信息报告制度取代逐案审批以来，正式的登记步骤已大体整合为一次营业执照申请，后续动作分别在银行、税务机关与外汇系统中完成。本文给出一套端到端的 2026 年基准：步骤的典型顺序、各步骤的作用，以及主要城市可预期的日历天数。请将下列数字视为规划区间而非保证——行业前置审批、名称争议或境外文件公证认证不全，是最常见的延误来源。
核心：如今多数环节已合并为一次申报
在”一照一码”框架下，新设企业领取一个统一社会信用代码，该代码同时满足了登记、税务、社保、统计，以及（对外资企业而言）商务报告的要求。你不再需要挨家敲门领取不同证照。实务顺序为：名称申报/预核 → 领取营业执照 → 刻制印章 → 开立银行账户 → 在电子系统中激活税务与社保登记 → 完成外汇（FDI）登记并开立资本金账户。营业执照之后的环节在一定程度上可并行，这也是准备充分的企业在”一线城市”约三到四周即可完成的原因。
第 1 步 — 名称预核
多数省份现已通过省级企业登记全程电子化平台实行名称自主申报，而非单独排队预核。你提交 3–5 个备选名称，系统比对实时库并确认可用性，通常当天完成，若触发人工复核（例如名称触及敏感或知名标识）则偶需 1–2 个工作日。外资企业仍须遵守负面清单及行业命名规则。申报名称在多数地区有有效期（常见 30 天），须在此期间内提交设立申请。
第 2 步 — 营业执照（”一照一码”整合）
这是核心的设立步骤。你提交公司登记（备案）申请书、公司章程、注册地址证明（租赁合同＋产权证）、法定代表人及董事、监事、高管身份证明，以及外国投资者的资格文件。外国企业投资者的设立文件及自然人投资者的护照通常须经中国使（领）馆公证认证（或适用情况下的附加证明书/apostille）；请将其纳入申报前的日程，因为境外办理可能耗时一至三周。受理后，市场监督管理部门核发营业执照——常见 3–7 个工作日，在改革领先的园区可快至 1–2 天（个别”一窗通”窗口甚至当日）。此时外商投资初始报告已通过登记系统推送至商务主管部门，故无需单独的商务审批。
第 3 步 — 印章刻制
凭营业执照在公安指定刻章点刻制法定印章：公章、财务章、法人章，通常还有合同章与发票章。刻章很快——通常 1 个工作日——且在许多城市与设立”一窗通”流程捆绑，有时免费。公章与财务章须严格保管，因其代表公司意志。
第 4 步 — 银行开户（基本户＋资本金账户）
WFOE 需开立用于经营收支与工资的基本存款账户，以及接收外币或跨境人民币资本金的资本金账户。银行会做自身的 KYC/反洗钱审查，这是变数最大的一步：预期 5–10 个工作日，股权结构复杂或涉受制裁司法管辖区时可能更长。所需材料包括营业执照、三章、法定代表人身份证及公司章程。资本金账户可在同一家或另一家银行开立；银行也会在开户时或之后办理 FDI 基本信息登记（见第 6 步）。
第 5 步 — 税务、社保与统计登记
得益于”多证合一”，税务与社保登记在发照时自动生成，但须”激活”：企业通过省级电子税务局确认税种核定、指定办税人员并启用开票；并通过人社系统为员工办理社保与公积金登记。内部处理约 1–3 个工作日，但要注意增值税专用发票往往需实地核查经营场所与法定代表人。海关、统计等记录（如适用）同样由营业执照自动派生。
第 6 步 — 外汇（FDI）登记与资本金账户
自外汇局汇发〔2015〕13 号改革起，外资企业不再到外汇局办理登记——由银行办理。银行办理境内直接投资基本信息登记并开立资本金账户；后续资本金汇入经银行通过资本项目信息系统记录。银行通常在营业执照与开户材料齐备后 3–7 个工作日内完成。资本金可汇入，并按意愿结汇规则结汇为人民币存入”结汇待支付账户”，在经营范围内遵循真实、自用原则使用。第 2 步已提交的外商投资初始报告满足商务侧要求，不再核发单独的批准证书。
基准汇总（一线城市，无需前置审批）
| 步骤 | 动作 | 典型工作日 |
|---|---|---|
| 1 | 名称申报 | 0–2 |
| 2 | 营业执照 | 3–7 |
| 3 | 印章 | 1 |
| 4 | 银行账户（基本＋资本） | 5–10 |
| 5 | 税务／社保激活 | 1–3 |
| 6 | FDI 外汇登记与资本金账户 | 3–7 |
| 端到端（并行） | 约 15–25 个工作日 |
下一步建议
- 尽早申报合规名称，并准备 3–5 个备选，避免进入复核循环。
- 在申报前启动境外投资者文件的公证认证（或 apostille）——这是最常见的境外瓶颈。
- 将刻章、银行预审与税务激活并入同一设立窗口并行推进，而非严格串行。
- 在提交营业执照前，确认你的行业是否需要设立前审批或许可（负面清单／管制行业）；若需要，须额外计入该前置时间。
- 选择外汇业务强的银行，并在提交前确认其 KYC 材料清单，避免推倒重来。
- 在申报时通过登记系统提交外资初始报告，并核实商务推送已落地。
来源
- 国家市场监督管理总局（SAMR）— 企业登记与”多证合一/一照一码”：<http://www.samr.gov.cn/>（官方门户）
- 国家外汇管理局 — 直接投资外汇管理改革（汇发〔2015〕13号、19号）：<https://www.safe.gov.cn/hebei/2015/0616/153.html>
- 商务部、市场监管总局 — 《外商投资信息报告办法》（2020-01-01 施行）：<https://www.mofcom.gov.cn/dl/file/20211203231513.pdf>
- 国家税务总局（STA）— 注销与涉税事项办理（市场主体登记相关）：<https://www.chinatax.gov.cn/>（官方门户）
- 地方外商投资全流程服务指南（周口市）：<https://swj.zhoukou.gov.cn/sitesources/swj/page_pc/xwdt/swdt/articlee166ac63a9e24ee8a28710404dd1496e.html>
相关阅读
- 见：外商独资 vs 代表处 vs 合资：如何选择架构（09-wfoe-vs-ro-vs-jv）
- 见：新《公司法》下的注册资本（10-registered-capital-new-company-law）
- 见：资本金汇入与验资（11-capital-injection-verification）