According to the Circular Concerning the Establishment of Foreign-funded Research and Development Centre, the approval procedures for the establishment of research and development institutions with foreign investment are hereby regulated:
First of all, the applier should apply to Shanghai Administration of Industry and Commerce for the registration of pre-approval of the enterprise name. Then, the applier should submit application to Shanghai Foreign Investment Commission for the establishment. The application may be submitted by the Chinese investor of Sino-foreign joint venture or cooperative enterprise, but should be submitted by a Chinese Agent if the enterprise is a wholly foreign funded one.
The topic summarizes the related rules & regulations, registration requirements, procedures, accounting & tax by SMERT, SAIC, Tax Bureau and other related departments you may focus on in relation to foreign invested research center.