Kaizen - Specimen Documents Required for the Registration of WFOE, EJV, CJV and Representative Office

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 FOREIGN INVESTMENTS
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Specimen Documents Required for the Registration of WFOE, EJV, CJV and Representative Office

	Articles of Association of the a Wholly Foreign Owned Enterprise (with Board of Director) (English Version)
	Articles of Association of a Wholly Foreign Owned Enterprise with Board of Directors (Chinese Version)
	Articles of Association for Solely Foreign-owned Enterprises(Without Board of Directors) (English Version)
	Bankers' Reference Letter 1 (also known as credit standing letter or credibility letter, issued by a bank in Hong Kong)
	Bankers' Reference Letter 2 (also known as credit standing letter or credibility letter, issued by a bank in the United States)
	Bankers' Reference Letter 3 (also known as credit standing letter or creditbility letter)
	Resume (of Legal Representative, Chief Representative or Normal Representative)

Local Information

	Shanghai Foreign Investment Environment
	Types of Business Enterprises in Shanghai
	Shanghai Wholly Foreign Owned Enterprises Registrations Procedures
	Taxes for Enterprises in Shanghai




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