1. registered in Gulou district, with independent legal personality, unified accounting, and consolidated corporate income tax in Gulou district;

2. There are not less than 3 enterprises that invest or authorize management and service, including not less than 2 enterprises outside the region, and they have management and service functions;

3. The proportion of operating income of subordinate subsidiaries or branches shall not be less than 20%, and the proportion of platform enterprises may be relaxed to 10%.

On the basis of this recognition condition, according to the tax requirements of different industries, apply for the recognition of comprehensive headquarters.

(2) functional headquarters enterprises.

Registered in the Gulou area, with independent legal personality and unified accounting, belonging to the wholly-owned or absolutely controlled subsidiary of its parent company, and meeting the accreditation conditions, it can be recognized as the corresponding functional headquarters (divided into functional headquarters of sales center, functional headquarters of operation center and functional headquarters of R&D center).

(3) Empowering headquarters enterprises.

Be registered in Gulou District and meet any conditions:

1. Enterprises listed on the Shanghai-Shenzhen-Beigang Stock Exchange paid taxes of more than 5 million yuan (inclusive) in our region in the previous year;

2. It has the qualification of an independent legal person, paid taxes in our district in the last year of more than150,000 yuan (inclusive), and the growth rate of tax payment and turnover exceeded 30% for two consecutive years;

3 enterprises above designated size, with independent legal personality, paid more than 5 million yuan (inclusive) in our region last year, and reached the corresponding requirements of unified output value;

4. Branches at or above the second level set up by large central enterprises and multinational companies in our region have been registered and paid taxes in Gulou area for five consecutive years, and their annual contributions at the district level have reached more than 5 million yuan (inclusive) in the last two years;

5. The top 500 enterprises in the world, the top 500 enterprises in China, the top 500 private enterprises in China and the top 500 service enterprises in China can all be recognized as enabling headquarters enterprises.