The Agreement on Trade in Services covers and consolidates commitments relating to liberalisation of trade in services provided in CEPA and its Supplements and also the Agreement between the Mainland and Hong Kong on Achieving Basic Liberalisation of Trade in Services in Guangdong.

• “Easy Guide on Individually Owned Stores” prepared by the Trade and Industry Department (in Chinese only)

Rules and regulations promulgated by the Mainland authorities relating to the implementation of commitments under CEPA :

• "Regulations on Advancing the Development of Individually Owned Stores" (Decree of the State Council No.755 - Oct 2022) (in Chinese only)
• "Guidelines Concerning Further Liberalising the Registration Administration of Individually Owned Stores set up in the Mainland by Hong Kong and Macao Residents" (Circular of the State Administration for Industry and Commerce No. 99 - May 2016) (in Chinese only)
• "Opinions on the Implementation of Integration of the Business Licence and the Tax Registration Certificate of Individually Owned Stores" (Circular of the State Administration for Industry and Commerce No. 167 - Aug 2016) (in Chinese only)
• "Administrative Measures on Stratified and Categorized Registration of Individually Owned Stores" (Circular of the State Administration for Industry and Commerce No. 26 - Feb 2005) (in Chinese only)
• "Notice Concerning Approval Prior to Registration for Setting Up Individually Owned Stores by Hong Kong and Macao Residents in the Mainland" (Circular of the State Administration for Industry and Commerce No. 28 - May 2005) (in Chinese only)
• "Notice Concerning the Implementation of Entrustment of Authority on Registration and Administration of Individually Owned Stores" (Circular of the State Administration for Industry and Commerce No. 74 - Apr 2006) (in Chinese only)
• "Administrative Measures on the Registration of Name of Individually Owned Stores" (Decree of the State Administration of Industry and Commerce No. 38 - Dec 2008) (in Chinese only)
• "Notice on Issues Concerning Stopping the Collection of Administration Fee for Individually Owned Stores and Administration Fee for Marketplaces" (Ministry of Finance Circular No. 61 - Aug 2008) (in Chinese only)
• "Interim Measures for Annual Reports of Individually Owned Stores" (Decree of the State Administration for Industry and Commerce No.69 - Aug 2014) (in Chinese only)
• "Calculation of Personal Income Tax of Individually Owned Stores" (Decree of the State Administration of Taxation No. 35 - Dec 2014) (in Chinese only)
• "Notice Concerning Matters Relating to Management of Bank Accounts under the Reform of the Integration of the Business Licence and the Tax Registration Certificate of Individually Owned Stores" (Circular of the People's Bank of China No. 3 - Jan 2017) (in Chinese only)
• National Economic Industrial Classification (GB/T4754 - 2017) (in Chinese only)
• "Circular on Deepening the Reform of 'Separating Operating Permits and Business Licenses' to Further Boost the Vitality of Market Entities for Development" (Jun 2021) (in Chinese only)
• "Role of the State Administration for Market Regulation on Implementing the Deepening of the Reform of 'Separating Operating Permits and Business Licenses'" (Jul 2021) (in Chinese only)
• "Implementation Rules on Regulation of the People's Republic of China on the Administration of the Registration of Market Entities" (Mar 2022) (in Chinese only)
• "Statement on Further Implementation of Preferential Tax Policies for Personal Income Tax of Individually Owned Stores" (Decree of the State Administration of Taxation No. 12 - Aug 2023) (in Chinese only)
• “Regulations on Registration of Individually Owned Stores” (June 2025) (in Chinese only)

Enquiries concerning the application procedures and requirements for the establishment of individually owned stores can be directed to:

• The State Administration for Market Regulation

• Frequently Asked Questions