Kaizen - China Resident Representative Offices, Permanent Representative Offices, China Company registration

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

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 REGISTRATIONS
PERMANENT REPRESENTATIVE OFFICES

CHINA PERMANENT REPRESENTATIVE OFFICES

Registration and Maintenance of Permanent Representative Offices (Resident Representative Offices) in China

	Introduction to Permanent Representative Office in China
	Features of China Permanent Representative Offices
	Business Scope of a Permanent Representative Office
	Legal Status of Permanent Representative Office in China
	Chief Representative, Chief Officer of a Permanent Representative Office
	Employment of Chinese Staff by Permanent Representative Offices
	Permanent Representative Offices Registration Procedures
	Check-list of Post-establishment Registrations and Filing Procedures in Respect of A Resident Representative Office of a Foreign Enterprise
	Registration for Extension and Changes of Particulars of Permanent Representative Offices
	Wholly Foreign Owned Enterprise and Permanent Representative Office Compared
	Detailed Rules of the Ministry of Foreign Trade and Economic Cooperation (MOFTEC) on the Approval and Control of Resident Representative Offices of Foreign Enterprises

Taxation of Resident Representative Office

Taxation of Permanent (or Resident) Representative Offices

Registration of Permanent Representative Offices in Shanghai

	Shanghai Permanent Representative Offices Registrations Procedures (for general industries)
	Procedures for Approval of Permanent Representative Office Established in Shanghai by Tourism Enterprises from Taiwan, Hong Kong and Macao and the Overseas Countries
	Regulations of Shanghai Municipality Concerning The Control of Resident Representative Offices of Foreign Enterprises

Registration of Permanent Representative Offices in Shenzhen

	Shenzhen Permanent Representative Offices Registrations Procedures
	Provisional Rules of the Shenzhen Special Economic Zone on the Resident Offices of Foreign Enterprises

Registration of Permanent Representative Offices in Beijing

	Beijing Permanent Representative Offices Registration Procedures
	Detailed List of Documents Required for Registrations of Resident Representative Offices in Beijing

Registration of Permanent Representative Offices in Ningbo

	Measures of Ningbo Municipality for Administration on Registration of Resident Representative Offices of Foreign Enterprises




	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
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	Beijing Office TEL +86 (010) 68748420 68748422 FAX +86 (010) 68748421