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Wholly Foreign Owned Enterprises (WFOE)
A Wholly Foreign Owned Enterprise (WFOE) is a Limited Liability Company established in China by foreign investor(s). A WFOE is very much like a LLC in the USA that it requires one member only.
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The registration procedures of a Wholly Foreign Owned Enterprise (WFOE) could be divided into 3 phases: aproval phase, registration phase and post-establishment phase.
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A Wholly Foreign Owned Enterprise (WFOE) could be terminated by way of liquidation or deregistration by its investor(s) or when the conditions of termination in its Articles of Association occurs.
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China Taxation
Under the current tax system in China, there are 25 types of taxes which could be divided into 8 categories. The major ones are Business Tax, Value Added Tax and Enterprise Income Tax. More
China Representative Offices are also liable for Business Tax and Enterprise Income Tax. However, a RO could be exempted if its parent company is in the manufacturing business.
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Any individual who has domicile in China or who has no domicile in China but has resided in China for one year or more shall pay Individual Income Tax on his world-wide income.
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CHINA BUSINESS
CHINA'S CONSULAR LEGALISATION
 

Authentications of Documents by Chinese Embassy or Consulate
in the United States

The Chinese Embassy and Consulates authenticate documents which are executed in the United States and will be used in China. Type of documents include: birth/death certificates, power of attorney, marriage certificates, diplomas, adoption application papers, business license, etc. Authentication is also called certification or legalization sometimes.

Procedures: 

1. Sign before a notary public.

2. Certified  by the Secretary of the State Office of the state where the document is executed.

*Some states require the notarized document to be sent to the notary public's county clerk for verification before presenting to the Office of Secretary of State. Please contact Secretary of State Office of the state where your document is executed for details.

**Certain government or court document can be certified directly by the Office of Secretary of State, like Court Decree, Marriage License, Birth Certificate, etc. Please contact Secretary of State Office of the state where your document is executed for details.

3. Certified by the relevant Consulate General. You must apply to the correct Consulate General which holds consular jurisdiction over your area of residence. The Consular District of the Chinese Consulate General in Houston covers: Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas. Only documents certified by the Secretaries of State Office of the above listed 8 states (Click Here for Their Contact Information) can be certified by the Chinese Consulate General in Houston. 

Note:
(1) You may come to the relevant Embassy or Consulate Generals for application, or send a representative to apply for you. No appointment is required.
(2) Mailed applications are also acceptable. Make sure you read the Mail Application Instructions.

Documents to be included with applications:

1. One Authentication Application Form (G1). The form must be completed and signed by the applicant himself.

2. Photocopy of the applicant's passport.

3. The original of the documents to be authenticated. For documents related to property, business or commercial use, a complete photocopy of all pages of the original documents must be enclosed. For all other documents, please enclose the photocopy of the pages with seal and signature of notary public and all other certification agencies/officers.

4. Photocopy of Articles of Incorporation, if the document to be authenticated is a corporate or company document.

Fees and processing time

Category Fee
Civil documents, e.g. Adoption, power of attorney, marriage, birth/death, kinship certificate, etc. USD20.00
Property or Commercial documents, e.g. Business license, labor agreement, inheritance, property transfer, etc. USD40.00
  • For mail service, an additional 5 dollars PER PACKAGE for handling will be charged. Make sure you read the Mail Application Instructions.
  • The regular processing time is 4 working days. For express service, additional fees of $30 for 1 working day processing, or $20 for 2-3 working days processing will be charged.
  • Please pay by Money Order, Cashier's Check, Company Check or Cash. Personal checks are not acceptable. Please make the check or money order payable to Chinese Embassy or Chinese Consulate.

Contact Information of the Secretaries of State of
AL AR FL GA LA MS OK TX

(For Reference Only, Subject to Change)

Alabama
Office of the Secretary of State
Authentication Section
State Capitol, Room E-204
600 Dexter Ave.
Montgomery AL 36104
Tel: 334-242-7210
http://www.sos.state.al.us/authenticate/index.htm

Arkansas
Office of Secretary of State
Corporations Division or Elections Division
State Capitol, Little Rock AR 72201
Tel: 501-682-1010
http://www.sosweb.state.ar.us/elections_filings.html

Florida
Department of State
Division of Corporations/Apostille Certification
P.O. Box 6327
Tallahassee, FL 32314
Tel: 850-245-6945
http://notaries.dos.state.fl.us/notproc7.html

Georgia
Office of Secretary of State
Elections Division, Suite 1104 - West Tower
2 Martin Luther King Jr.Drive SE
Atlanta GA 30334
Tel: 404-656-2871
http://www.sos.state.ga.us/elections/great_seal.htm

Louisiana
Office of Secretary of State
Commissions Division
P.O. Box 94125
Baton Rouge, LA 70804
Tel:225-342-4983
http://www.sec.state.la.us/elections/commis/commis-index.htm

Mississippi
Office of Secretary of State
P.O. Box 136
Jackson, MS 39205
Tel:601-359-1350
http://www.sos.state.ms.us/

Oklahoma
Office of Secretary of State
P.O. Box 53390
Oklahoma City, OK 73152
Tel:405-521-3912
http://www.sos.state.ok.us

Texas
Different address applies to different application
Please call or visit web site for detailed information
Tel: 512-463-5705/5650/5578
http://www.sos.state.tx.us/authinfo.shtml

Source: Chinese Embassy and Consulate General in the USA

Hong Kong Head Office              Room 803, Futura Plaza, 111 How Ming Street, Kwun Tong, Hong Kong
                                                 TEL +852 2341 1444      FAX +852 2341 1414      E-mail info@bycpa.com

Shenzhen Office   TEL +86 (0755) 82684480 82684483 82684484 FAX +86 (0755) 82684481
Shanghai Office   TEL +86 (021) 64394114 64399276 FAX +86 (021) 64394414
Beijing Office   TEL +86 (010) 68748420 68748422    FAX +86 (010) 68748421  

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